All subrecipients will be required to provide supportive documentation with their claims for reimbursement. Claims will be processed, and reimbursements will be disbursed in a timely manner.
Chart of Accounts – UPTAS: Expenditures shall be in accordance with the most current approved Project Budget and claimed for reimbursement using the Uniform Public Transportation Accounting System (UPTAS). Subrecipients that receive Federal and state funds from the Integrated Mobility Division (IMD) should use this chart of accounts as an integral part of their accounting system so the subsequent claims for reimbursement can be easily prepared from local financial reports.
Submitting Claims: Each grantee must choose whether they will submit claims for reimbursement on a quarterly or monthly basis during the grant application process. The expenses claimed should be for eligible expenses that the grantee paid during the period covered by the claim. Only one claim per project can be in process at any time. Subrecipients are encouraged to stay on the chosen schedule throughout the duration of the project. Claims are electronically submitted in EBS.
Supporting Documentation: All subrecipients must submit supporting documentation with their requests for reimbursements. A list of required documentation for each G‐code is in Attachment 302‐1. Subrecipients should follow these documentation instructions.
- Group invoices and receipts by object code. Clearly write the G‐code on the invoice as it pertains to the claim.
- Clearly circle or highlight the eligible expenses on each invoice and receipt (refer to UPTAS for detailed descriptions of eligible expenses). Documents must clearly indicate subtotals before taxes. IMD does not reimburse sales tax expenses. Subrecipients can file for reimbursement with the North Carolina Department of Revenue for these costs separately.
- Write the check number and date paid on each invoice/receipt. Reimbursement requests should be submitted for eligible expenses for which the project was paid during the period covered. Overdue balances and late fees are not eligible for reimbursement.
- Sub‐recipients can write explanations on invoices such as rebates, split costs, etc., so IMD will have a better understanding of the expenditure(s). General ledgers are allowed only as proof of payments. Taxes included in the general ledger should be reduced prior to submitting the claim and follow step one by marking the appropriate G‐code on the general ledger.
DBE Payments: Verification of DBE payments must accompany each claim submitted. All payments must be recorded as a subcontractor payment under the subcontractor link in EBS even if the payment is a one-time event. The payments shall be reported and listed on the Department’s Subrecipient Payment Information Form (Form DBE-IS) (
Link) as well as monthly on the NCDOT IMD DBE/MBE/WBE/HUB Vendor Payments form (
Link).
Operating Reserves: Non‐Profit subrecipients and Authorities should have a three‐month cash reserve to support the cost of maintaining operations.
Travel Expenses: Travel expenses will be reimbursed based on the travel policies of the State of North Carolina; not the local travel policies of the grantee.
Attachment(s)
