Common use of Accounting Procedures Clause in Contracts

Accounting Procedures. a. The grantee shall implement and maintain an accounting system which accurately reflects income received, expenditures, and documentation of expenditures. Each source of income must be accounted for separately and a clear audit trail for each source of funding must be maintained. b. Match funds, when applicable, need not be applied at the exact time or in the required proportion to the obligation of state funds. However, the full match share must be obligated by the end of the project period. Accounting records are to be available for monitors and audits. c. If at any time an impropriety is found in the accounting or use of any funds received by the grantee, the Nebraska Crime Commission must be notified immediately and informed about how the agency will address the problem. d. The grantee will maintain time records to clearly document the hourly activity of each grant funded position to show the actual percentage of time charged to the funding source. If a position is 100% funded by the grant and 100% of duties are on allowable grant funded activities, an attestation certifying as such may be submitted every quarter in lieu of an hourly time record. Records will be maintained by the grantee to document any differences between budgeted and actual personnel grant costs. Timesheets for the grant funded positions shall include the signature of the employee and their supervisor. e. State, County, and Tribal guidelines must be followed for the purchase of equipment or services, and for the property management or disposal of equipment purchased with state grant funds. Property records for equipment purchased must be maintained which include a description, serial number, source, title holder, acquisition date, cost, percentage of state dollars funded, location, and use and condition of the equipment. The grantee must adhere to written procurement procedures. All contracts that are written must go through a procurement process. Counties must adhere to Nebraska Revised Statute 23-3108. State agencies must follow the procurement process that is governed by DAS: ▇▇▇▇://▇▇▇.▇▇▇▇▇▇▇▇.▇▇▇/material/purchase_bureau/agency-info.html. All other entities must follow their written procurement process and if a procurement process is not in place, then the entity must use Nebraska’s procurement process governed by DAS.

Accounting Procedures. a. The grantee (a) Grantee shall implement and maintain an accounting system which accurately reflects income received, expenditures, and documentation of expenditures. Each source of income must be accounted for separately and a clear audit trail for each source of funding must be maintained. b. (b) Match funds, when applicable, need not be applied at the exact time or in the required proportion to the obligation of state funds. However, the full match share must be obligated by the end of the project period. Accounting records are to be available for monitors and audits. c. (c) If at any time an impropriety is found in the accounting or use of any funds received by the granteeGrantee, the Nebraska Crime Commission must be notified immediately and informed about how the agency will address the problem. d. The grantee (d) Grantee will maintain time records to clearly document the hourly activity of each grant funded position to show the actual percentage of time charged to the funding source. If a position is 100% funded by the grant and 100% of duties are on allowable grant funded activities, an attestation certifying as such may be submitted every quarter in lieu of an hourly time record. Records will be maintained by the grantee to document any differences between budgeted and actual personnel grant costs. Timesheets for the grant funded positions shall include the signature of the employee and their supervisor.time e. (e) State, County, and Tribal guidelines must be followed for the purchase of equipment or services, and for the property management or disposal of equipment purchased with state grant funds. Property records for equipment purchased must be maintained which include a description, serial number, source, title holder, acquisition date, cost, percentage of state dollars funded, location, and use and condition of the equipment. The grantee Grantee must adhere to written procurement procedures. All contracts that are written must go through a procurement process. Counties must adhere to Nebraska Revised Statute 23-23- 3108. State agencies must follow the procurement process that is governed by DAS: ▇▇▇▇://▇▇▇.▇▇▇▇▇▇▇▇.▇▇▇/material/purchase_bureau/agency-info.html. All other entities must follow their written procurement process and if a procurement process is not in place, then the entity must use Nebraska’s procurement process governed by DAS.

Accounting Procedures. a. The grantee shall implement and maintain an accounting system which accurately reflects income received, expenditures, and documentation of expenditures. Each source of income must be accounted for separately and a clear audit trail for each source of funding must be maintained. b. Program income generated by grant funded programs will be utilized to cover project expenditures on allowable expenses prior to grant funds being requested during the grant award period. Program income will be reported with payment requests in Amplifund. c. Match funds, when applicable, need not be applied at the exact time or in the required proportion to the obligation of state funds. However, the full match share must be obligated by the end of the project period. Accounting records are to be available for monitors and audits. c. d. If at any time an impropriety is found in the accounting or use of any funds received by the grantee, the Nebraska Crime Commission must be notified immediately and informed about how the agency will address the problem. d. e. The grantee will maintain time records to clearly document the hourly activity of each grant funded position to show the actual percentage of time charged to the funding source. If a position is 100% funded by the grant and and/or 100% of duties are on allowable grant funded activities, an attestation certifying as such may be submitted every quarter in lieu of an hourly time record. Records will be maintained by the grantee to document any differences between budgeted and actual personnel grant costs. Timesheets for the grant funded positions shall include the signature of the employee and their supervisor. e. f. State, County, and Tribal guidelines must be followed for the purchase of equipment or services, and for the property management or disposal of equipment purchased with state grant funds. Property records for equipment purchased must be maintained which include a description, serial number, source, title holder, acquisition date, cost, percentage of state dollars funded, location, and use and condition of the equipment. The grantee must adhere to written procurement procedures. All contracts that are written must go through a procurement process. Counties must adhere to Nebraska Revised Statute 23-3108. State agencies must follow the procurement process that is governed by DAS: ▇▇▇▇://▇▇▇.▇▇▇▇▇▇▇▇.▇▇▇/material/purchase_bureau/agency-info.html. All other entities must follow their written procurement process and if a procurement process is not in place, then the entity must use Nebraska’s procurement process governed by DAS.