Accounting and Reimbursement Procedures. The Sponsor must understand costs incurred on the project prior to authorization of federal funds are not reimbursable and the RLPL will not request authorization of federal funds until he or she has received the signed local agreement from the Sponsor. In addition, reimbursement of authorized costs cannot be made until the SLA has been fully executed and approved by the Office of the State Attorney General (AG) and the Office of the State Comptroller (OSC). The requirement regarding the timing of the authorization request applies strictly to the original SLA. With respect to Supplemental Agreements (SAs) to the SLA which may be needed to initiate a subsequent project phase or to accommodate an increase in project cost or scope, the Federal Highway Administration (FHWA) is permitting NYSDOT flexibility on the timing of the request for authorization of funds so as not to cause unnecessary delays in progressing an ongoing project. Signed SAs, however, will still be required to be in place and approved by the AG and the OSC before reimbursements for costs incurred on work performed under the SA can be made. NYSDOT will apply federal funds only for work and items eligible for federal participation under Title 23 of U.S. Code as amended which requires federal-aid eligible projects to be on the Federal-Aid Highway System (XXXX), except for bridge, safety and certain enhancement projects which can be located off the XXXX. NYSDOT will administer federal funds for the benefit of the Sponsor for the federal share and will fund the applicable percentage designated in Schedule A as federal-aid participating costs incurred in connection with the work covered by the agreement, subject to the limitations set forth in the Schedule A. Included among the federal participating items are the actual cost of employee personal services and leave and fringe benefit additives. Other participating costs may include materials and supplies, equipment use charges or other federal participating costs directly identifiable with the eligible project. NYSDOT will make reimbursements periodically upon request and certification by the Sponsor, based on the following:
Accounting and Reimbursement Procedures. Sponsor, in coordination with and to the satisfaction of the TA, will establish procedures for Project accounting and requests for reimbursement. These procedures will track and reflect the accumulation of the TA’s pro rata share of costs for the Project. Sponsor will detail the TA’s pro rata share of Project Costs for all work funded under this Agreement with each “Reimbursement Claim Form” which is attached to this Agreement as Exhibit D and incorporated herein. Sponsor will maintain all necessary books and records in accordance with generally accepted accounting principles.
