DSS FISCAL MANUAL Section I – Introduction

Section I-D Supporting Documentation

Documentation must be available for all expenditures, which are reported for Federal and State fund participation. This includes but is not limited to the following:

1. Cash expenditures must be supported by itemized invoices, vouchers and any additional information that specifically identifies the item or service purchased.

2. Accrued expenditures must be recorded on the official county ledger as an expense.

3. Evidence to support the application of current procurement policies or standards pertaining to the purchase.

4. Personnel costs for all workers must be supported by attendance and payroll records. Daily time reports must be maintained for personnel whose salaries are to be direct charged to more than one program.

a. All staff located in or supervised by the local departments of social services, whose duties support the funding sources and/or programs of the departments shall be reported by showing their program time in the appropriate column(s). Time not directly charged to a program(s) shall be allocated when the report is processed at the State office. Contract provider staff shall maintain daily time sheets and documentation to support the distribution of costs between various activities of an agency that specially address the DSS funded program. (Housekeeping staff time is referenced on page III A-1)

b. Supervisors will be allocated to the applicable funding sources in accordance with the cost allocation plan.

c. Support workers (clerical, typists, etc.) will be allocated based upon direct program staff performing duties in the programs comprising the pool in which they are working.

d. In Home Aide Supervisors are defined as Direct Workers.

5. Inventory records must be maintained for equipment purchased. Inventory records shall include the amount and type of funds used to purchase items when such information is available.

6. Depreciation schedules for items capitalized and reported through monthly depreciation charges must be maintained for audit and fiscal review purposes.  

7. Claims for reimbursement of indirect costs shall be supported by a current indirect cost plan, which must be maintained on file in the county DSS.

8. All revenue items and applicable credits shall be documented and expenditures reduced by the same amount.