Supporting Documentation Policy

Paystubs or Payroll Reports

• Paystubs or payroll reports for each employee should list all employer-paid benefits.


• If your organization does not utilize a system that creates paystubs, please contact your Grant Manager to discuss what your organization utilizes and ICJI will determine if your system meets the documentation requirements.

Invoices from Outside Organizations

• If your paystubs do not show employer paid benefits, you must provide copies of the monthly/quarterly/yearly (whichever you receive) invoices from the outside organization(s) your organization utilizes for your employees to receive benefits (i.e. Blue Cross, Delta Dental, Aetna, Cigna, etc.).

Self-Insurance

• Invoices for the costs paid into the pool or fund must be provided.


• If your organization does not have a breakdown of the cost of self-insurance for each individual employee, you should utilize the total cost to your organization divided by the number of employees in determining an appropriate amount to budget for each employee on the grant.

Unemployment Insurance

• If your paystubs do not show unemployment insurance payments, you must provide documentation for the payments made to the state and/or federal government for these costs.

Supplies have an individual unit cost of less than $500.

Receipts/Invoices

• Invoices or receipts must be provided for items in this budget category.


• ALL invoices/receipts must clearly show the following information:
  • Vendor name
  • Date
  • Total amount owed
  • An itemized list of what was purchased, if applicable


• If your organization is not claiming all of the items purchased, please indicate which item(s) on the receipt or invoice that you wish to claim. A quick explanation of what the receipt is for and which item(s) are being claimed helps ICJI process quickly and efficiently.

Pro-Rating

• As noted above, subgrantees can only request reimbursement for the percentage of each expense that is related to the grant program that is being funded. It may be necessary to pro-rate rent/utility/other costs between grants if your organization receives multiple grants from ICJI.

Rental/Lease Costs

• For rental/lease costs, a copy of the monthly invoice is preferred, but a copy of the rental/lease agreement showing the monthly rental/lease amount is acceptable if you do not receive a monthly invoice.

Utilities

• For utilities, your organization must provide copies of the invoices received from the utility companies showing the monthly utility costs.

Employee Cell Phone Stipends

• For employees that are given a stipend for cell phone usage, your organization must provide documentation showing that you paid the employee for the stipend as well as some form of supporting documentation for the expense. Supporting documentation could include any of the following:
  • Copy of the employee’s cell phone bill
  • Request for reimbursement form from the employee
  • Agency policy or agreement regarding employee cell phone stipends

Bed Nights (SSBG grants only)

• Reimbursement for bed nights can be requested in this category. Sign in/sign out sheets (redacting client names) and spreadsheets showing what nights are being claimed for each client should be provided.

Equipment has an individual unit cost of greater than or equal to $500.

Receipts/Invoices/Bids

• ICJI requires purchase receipts or invoices as well as three competitive bids from vendors for all items in this category.


• If your organization makes a purchase utilizing a state-approved Quantity Purchase Agreement, three competitive bids are not required.

Property Records

• Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, the cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use, and condition of the property, and any ultimate disposition data including the disposal date and property sale price.

Asset Tags

• Asset tags should be placed on any equipment purchased with grant funds and should include an identification number that can be linked to the information contained within the property records required by part c of this section.

State Policies

• Subgrantees must adhere to the State of Indiana’s travel policies and approved rates or follow their local policies, whichever are more restrictive. Current information can be found by clicking here.

Receipts

• You must provide receipts for travel expenses, including but not limited to hotel/lodging expenses, airline tickets, taxi/Uber/shuttle service, rental cars, employee mileage, and conference registration fees.

Conferences

• If you attend a conference, ICJI requires a copy of the conference announcement, agenda, or other document that provides information about the conference and verifies that the conference was within the scope of the State or Federal grant.


• ICJI requires a copy of the hotel receipt and can only reimburse at the current State of Indiana lodging rates which are different for in-state and out-of-state hotels.

Mileage Reimbursement

• ICJI can only reimburse at the current State of Indiana mileage rate.


• Mileage is to be calculated from the individual’s home or office address (whichever is the shorter distance) to the destination address.


• A mileage reimbursement form is required and should show the date of travel, destination of travel, purpose of travel, and miles traveled. The mileage reimbursement form should be signed by the employee and approved by an approving official. A sample of an acceptable mileage log can be found by clicking the link below.
• Proof of reimbursement of the mileage expense to the employee should also be included if applicable.


• If an employee is driving a company vehicle or rental vehicle, the cost of the rental and/or fuel should be reimbursed rather than utilizing the mileage rate. The same information noted above should be provided as supporting documentation, as well as a copy of the invoice for the rental vehicle, if applicable.

Download a sample Mileage Log

Meal/Per Diem Reimbursement

• If you have meals on your approved grant, you must follow the State of Indiana travel rules on per diem.  Current Indiana per diem rates are as follows:
  • In-State: Breakfast $10.25, Lunch $10.25, and Dinner $20.50
  • Out-of-State: Breakfast $13, Lunch $13.00, and Dinner $26.00


• Overnight travel must be involved in order to claim meals. Overnight travel is not allowed unless the destination is more than 50 miles from the individual’s home or place of employment. If a meal is provided as part of a registration fee or hotel room fee, you cannot claim that meal on your reimbursement request. In addition, alcohol purchases cannot be reimbursed.

Lost Receipts

• If travel receipts are lost, the State’s lost receipts policy may be followed. More information may be found at the link above.

Consultant vs. Contractor

• A consultant evaluates an organization’s needs and provides professional advice and is limited to a rate of $81.25 per hour or $650 per day (8 hours at $81.25/hour = $650).


• A contractor provides goods or performs services and is not subject to the above maximum rate.

Reasonability of Costs

• For both consultants and contractors, the cost must be reasonable based on the nature and scope of the service and the cost of similar services in the area.

Executed Contract/Memorandum of Understanding

• ICJI requires a copy of the signed agreement between the subgrantee and the consultant or contractor. At a minimum, this agreement must include the following information:
  • Time period affected
  • Duties of each party
  • Pricing of goods/services (hourly rate, cost per item, etc. as applicable)
  • Signatures of each party

Invoices

• ICJI requires an invoice that includes the following information:
  • Vendor name
  • Date(s) services were rendered
  • Hours worked, if applicable
  • Payment amount due for the services
  • A list of what service(s) the contractor/consultant performed for each date

Program income is defined as gross income earned by the non-Federal entity that is directly generated by a supported activity or earned as a result of the Federal award during the period of performance.

• Examples:
  • Asset seizures
  • Registration Fees
  • Membership Dues

Program income should be used to offset allowable costs and may only be used for allowable costs or activities.

Verification Required

• Subgrantees must show verification of program income – work with your Grant Manager to determine appropriate documentation depending on the type of income.

Verification of Expenditures Required

• The same documentation standards as above apply regarding budget items that program income is spent on.