SUPPORTING DOCUMENTATION GUIDELINES FOR
ADMINISTRATIVE AND OPERATING EXPENSES

The following chart identifies, by object class/code, the types of documentation required to support Admin and Operating Expenses

Object Code	Title/Description		Documentation to send to PTO	Special Notes	
G12X	Salaries and Wages -- (direct employees of the grantee)	Payroll detail registers by each position for which reimbursement is being requested, signed by the authorized official or designee.	This is for Gross salaries/wages for administrative positions approved in the grant. If only a percentage of employee's time is spent on transportation administrative tasks (as indicated in the approved grant budget) only that percentage of salaries/wages is eligible for reimbursement.

If an employee's time is split between (for instance) rural and urban funding programs, only the percentage of time devoted to the rural program should be charged to the grant.

If a grant-funded position becomes vacant. you must request a Budget Revision (Salary and Wage Detail Revision) before claiming salary expenses for a different position.

In addition to payroll records, grantees must maintain (in local file) time sheets/cards that document time worked for any salaries/wages charged to a grant. Salaried workers who are paid a set salary, regardless of hours worked, can sign a statement indicating that they fulfilled their job obligations! Must provide
documentation  of	

Object Code	Title/Description	Documentation to send to PTD	
Special Notes	
			actual number of hours worked on a daily basis.	
G18X	Fringes - (direct employees of the grantee-employer's share or employer's contribution for additional fringes paid by the employer that are not included in employee's gross wages)	Payroll detail registers/payroll summary reports by each position for which reimbursement is being requested.	This is only for additional fringes paid by the employer that are not included in employee's gross wages. It only pertains to positions funded in the grant. If only a percentage of a position is funded, then only that percentage of applicable fringes is eligible for reimbursement.	
G191	Accounting - (accounting services and audit fees paid to an outside, professional accounting firm)	Invoice from accounting firm.	The department must have a copy of the engagement letter or third-party contract on file between the grantee and the accounting firm.

Any transit agency that received $750,000 or more in federal funds during the fiscal year, must conduct a single audit (aka Yellow Book). These audits must be reported to the Federal Audit Clearing House (FAC) within 30 days after your agency receives their annual audit or 9 months from fiscal year-end.

If you contract with another nonprofit agency or a local government public agency for accounting/management services, use object code 396.	
G192	Legal	Invoice from attorney.	The department must have a copy of the engagement letter or third-party contract on file between the grantee and the attorney.	
G195	Management Consultant	Invoice from management/	The department must have a copy of the third-	

Object Code	
Title/Description	
Documentation to send to PTD	
Special Notes	
		consulting company that shows management fees.	party contract on file between the grantee and the management firm.	
G196-G198	Drug Testing/Medical Review	Invoice from drug testing/medical review company that shows fees charged.	The department must have a copy of the third- party contract on file between the grantee and the contractor.	
G2XX	Supplies & Materials	Vendor invoices or receipts.		
G311	TRAVEL - Reimbursement
to employees for mileage in personal vehicle for	Copy of local expense voucher, and mileage receipts signed by grantee's approval authority using State mileage rate in accordance with the State travel policy (after agency reimburses employee).	Administrative travel expenses for Admin positions funded in the grant-other than employee development object code 395.

Amount reimbursed is limited to the State of North Carolina travel policy.

Grantee maintains copies of required receipts and other supporting documentation.	
	business use and travel costs for transportation (other than 314) by employees who are in travel status on official business incident to the project.
Includes reimbursement to employees for mileage, toll charges, parking fees, and commercial carrier fares.			
G312	TRAVEL SUBSISTENCE -
Expenses incurred, other than travel, by an employee while acting during employment while away from assigned duty station, including food, lodging, and
conference registration fees.	Copy of receipts, local expense voucher, and receipts for meals, lodging, conference registration etc. signed by grantee's approval authority, and recorded in accordance with Sate travel policy (after agency reimburses employee). Current rate	Administrative travel expenses for Admin positions funded in the grant-other than employee development object code 395.

Amount reimbursed is limited to the State of North Carolina travel policy.	

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Object Code	
Title/Description	
Documentation to send to PTD	
Special Notes	
				
G314

G314 (cont.)	TRAVEL - MOTOR-POOL OR LEASED VEHICLE -
Contract cost and/or operating cost of rental
.vehicle used in travel away from assigned duty station.

Including but not limited to vehicle rental, gasoline, motor oil, toll charges and parking fees.

If Motor-Pool vehicle, or transit system administrative (non-revenue) vehicle is used, reimbursement will be based on mileage at Motor- Pool rate in accordance with state travel policy. Grantees may also use the current State Motor-Pool rate.	Copy of local expense voucher, signed by grantee's approval authority, in accordance with state travel policy (after agency reimburses employee).	Administrative travel expenses for Admin positions funded in the grant-other than employee development object code 395.

Does not include vehicles used in the provision of contracted transportation services.	
G32X& G33X	Telephone & Utilities Service	Monthly invoices/statements including summary pages with detailed expenses.	Statements of charges are acceptable only if the vendor issues no other form of billings. If billed in this manner, reimbursement should be requested only for current charges.	
G325	Postage	Receipts.	If postal meter is used, use object code 432 for costs associated with postal meter.	

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Object Code

G34X

Title/Description
-
Printing & Binding

Documentation to send to PTD

Copies of vendor invoices or receipts.

Special Notes

For Printing/Repro costs associated with in- house marketing, use object code 371.

G35X

Repairs & Maintenance

Copies of vendor invoices or receipts.

G37X

G38X

·-
Advertising/Promotion

Computer Programming/ Support Services - Contracted

Copies of vendor invoices or receipts.

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Copies of vendor invoices or receipts.

Object code 371 {Marketing - Paid Advertise- ments). Include cost of printing/ reproduction associated with in-house marketing.

G391

G393

Legal Advertising

Temporary Help - Contracted

Copies of vendor invoices or receipts.

Copies of vendor invoices or receipts.

-
Cost of clerical or manual labor hired from another employer {Temp Agency).

G395

Employee Development- (Applies to all transit system personnel-eligible
expenses for training and development activities. Does not include admin-related travel, such as mileage for routine admin travel and employee travel expenses for the two public
transportation conferences, see object code 31X above.)

Vendor invoices/receipts for eligible training/development expenses paid by grantee directly to vendor; or

Local expense voucher, signed by grantee's approval authority, in accordance with state travel policy (after agency reimburses employee).

Grantee maintains copies of required receipts and other supporting documentation. Grantees should reimburse their employees for eligible public transportation-related employee development expenses, in accordance with state travel policy, prior to requesting reimbursement from the division.

Object Code	
Title/Description	
Documentation to send to PTO	
Special Notes	
				
G396	Management Services	Copy of invoice (from management company or other agency providing management/administrative  services to the grantee} for services rendered during the period covered.	The department must have a copy of the third- party contract on file between the grantee and the management firm.	
G41X	Lease of Real Property	Copy of lease agreement should be submitted with first invoice.		
G43X	Lease of Equipment	Copy of lease agreement.		
G44X	Service & Maintenance Contracts	Vendor invoices or receipts.		
G45X	Insurance & Bonding	Vendor invoices or receipts.		
G481	Central Services - Indirect Costs	Approved Indirect Cost Plan/Cost Allocation Plan must be on file with the department. Reimbursement will not exceed amount in approved budget. Once indirect cost plan is reviewed by NCOOT, no additional supporting documentation is required to be submitted with requests for reimbursement.	Expenses should normally be charged in equal amounts either on a monthly or quarterly basis.	
G491	Dues and Subscriptions	Vendor invoices or receipts.		

Object Code	

Title/Description	
Documentation to send to PTO	
Special Notes	
	- -
Job Access - Operating Elderly Disabled-Operating New Freedom - Operating	
Summary of Actual dollar amount per ridership as measured by one-way trip; Job Access Reporting form.	
Detailed documentation of manifest not required