Page 31 - _ 180314 Special Yucaipa GSA Packet

Grant Agreement No. 46000XXXX
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4. Bank statements showing the deposit of the receipts.

Accounting Records:
1. Ledgers showing entries for Grantee’s receipts and cash disbursements.
2. Ledgers showing receipts and cash disbursement entries of other funding sources.

3. Bridging documents that tie the general ledger to requests for Grant Agreement reimbursement.
Administration Costs:
1. Supporting documents showing the calculation of administration costs.

Personnel:
1. List of all contractors and Agency staff that worked on the State funded Program/Project.
2. Payroll records including timesheets for contractor staff and the Agency personnel who provided services
charged to the program
Project Files:
1. All supporting documentation maintained in the project files.

2. All Grant Agreement related correspondence.
Cost Share Guidelines

Cost Share (often referred to as cost share) consists of non-State funds, including in-kind services. In-kind
services are defined as work performed (i.e., dollar value of non-cash contributions) by the Grantee (and
potentially other parties) directly related to the execution of the funded project. Examples include volunteer
services, equipment use, and use of facilities. The cost of in-kind service can be counted as cost share in-lieu
of actual funds (or revenue) provide by the Grantee. Other cost share and in-kind service eligibility conditions
may apply. Provided below is guidance for documenting cost share with and without in-kind services.

1. Although tracked separately, in-kind services shall be documented and, to the extent feasible, supported by
the same methods used by the Grantee for its own employees. Such documentation should include the
following:
a. Detailed description of the contributed item(s) or service(s)

b. Purpose for which the contribution was made (tied to project work plan)
c. Name of contributing organization and date of contribution
d. Real or approximate value of contribution. Who valued the contribution and how was the value
determined? (e.g., actual, appraisal, fair market value, etc.). Justification of rate. (See item #2,
below)

e. Person’s name and the function of the contributing person
f. Number of hours contributed
g. If multiple sources exist, these should be summarized on a table with summed charges

h. Source of contribution if it was provided by, obtained with, or supported by government funds
2. Rates for volunteer or in-kind services shall be consistent with those paid for similar work in the Grantee’s
organization. For example, volunteer service of clearing vegetation performed by an attorney shall be
valued at a fair market value for this service, not the rate for professional legal services. In those instances
in which the required skills are not found in the recipient organization, rates shall be consistent with those
paid for similar work in the labor market. Paid fringe benefits that are reasonable, allowable and allocable
may be included in the valuation.

Yucaipa Groundwater Sustainability Agency - March 14, 2018 - Page 31 of 226