Invoice Submission Standards

Invoices must be submitted by the 30^th day of the month following the close of the period covered on the invoice. (E.g., April invoices are due by May 30^th.)
Invoices, disbursements journals and all other required reports must be submitted on the proper, most up-to-date version of the form. All forms are available on CSB’s website.
The amount in the Total-to-Date column cannot exceed the amount budgeted for each line item. If a budget modification is necessary, it must be submitted to the Grants Administrator and approved prior to the submission of the next invoice.
The amount in the “Through Prior Month” column should match CSB’s records of payments to date for the contract.
The budgeted amount on the invoice form must match the CSB budget, or if a budget modification was approved, the modified budget.
The totals in each column of the disbursement journal must match the total of each line item on the invoice form.
The totals in each column of the disbursement journal must foot properly.
Only eligible expenses should be charged to the invoice. All eligible expenses should be reflected on the disbursement journal.
Expenses, as reflected on the disbursement journal, should be properly assigned to the appropriate budgeted line item.
Expenses must fall within the invoice period. Prior period and post period expenses are not eligible. The standard for determining the date the expenses were incurred is the date on the statement from the vendor. (E.g., a water bill that covers service from January, February and March, but is received and dated in April, is considered an April bill and should be charged on the April invoice to CSB.) Prior period expenses and retroactive charges will no longer be eligible for payment.
Expenses must fall within the grant period.

Back-up Documentation Requirements (for submission if required)

External verification of each expense being charged to the invoice (e.g. copies of bills, etc.) must be submitted with the invoice.
A copy of the check that paid the expense must be submitted for each expense being charged on the invoice.
If administrative overhead was approved in advance as part of the budget, the agency will have already submitted an indirect cost allocation plan. Overhead should be charged in uniform increments over the time frame of the contract (E.g. If the contract is a 12-month contract, then charge 1/12 each month). If back-up documentation is required, then the following documentation is required for submission: a copy of the indirect cost allocation plan that shows how the indirect rate was determined, external verification of each expense contained within the plan, copies of checks used to pay each expense contained with the plan.

Requirements for Back-up Documentation to be Maintained on File at the Agency

· Each expense on the invoice must be backed up by an actual vendor’s invoice, proof of purchase, bill, receipt or other external verification showing the date, description and amount of the expense.

· Each expense must be backed up by the check that paid the expense.

· Payroll must be backed up by reports from the payroll processing company, which includes tax and other fringe benefit expenses and shows the program(s) or department(s) to which the salary and taxes are charged. Each employee charged to the grant should have a time sheet that has been signed by both the employee and the employee’s supervisor. Time sheets must match the payroll reports that are generated by the payroll processing company. Agencies that process pay roll internally must have copies of checks disbursed to employees and ledgers that show where salary and taxes for each employee have been charged.

· If administrative overhead was approved in advance as part of the budget, the documentation needed to establish the plan must be kept on file. This documentation must be in compliance with OMB Circular A-122. If required, verification that the plan was accepted by the federal agency that provides the most funding to the agency must also be kept on file. Additionally, each expense in the plan must be backed up by an actual vendor’s invoice or, proof of purchase, bill, receipt of other external verification showing the date, description and amount of the expense, as well as the check that paid each expense.

· Other back-up requirements that are specific to individual funding sources are described separately and are attached as a schedule to applicable Program Agreements. Individual funder requirements must also be observed.