EXHIBIT L

COUNTY OF SUFFOLK

DEPARTMENT OF AUDIT AND CONTROL

COMPTROLLER'S RULES AND REGULATIONS

FOR CONSULTANT'S AGREEMENTS

REVISION C

EFFECTIVE 1/1/87

JOSEPH R. CAPUTO

COUNTY COMPTROLLER

 

1. Purpose. This Standard Operating Procedure (SOP) establishes procedures for the reimbursement of expenditures for consultants under contract with the County.

2. Scope. These instructions apply to all County departments and agencies utilizing consultant services.

3. Definitions.

a. Consultant - An individual or firm engaged to provide outside professional services to Suffolk County departments and agencies.

b. Consultant's Agreement - a written contract describing the specific services to be rendered by the consultant and the amount and terms of payment for the services to be made by the County. The consultant's agreement shall constitute the sole authorization for payment of claims. The consultant's agreement shall be prepared in accordance with the County Executive's Operating Procedures, SOP #I-03. Non-specific general purpose or lump sum payment agreements are not recommended.

4. Allowable Claims. Only claims which are submitted for expenditures specifically identified in the agreement will be approved for payment. Generally, the agreement will stipulate a maximum fee for services rendered which is based upon a rate per day or per hour. Accordingly, a rate schedule is an integral part of each consultant's agreement. Increases will be allowed only by amendment to the agreement. Out-of-pocket expenditures are reimbursable if it is so stipulated in the consultant's agreement.

5. Claim Submission. Consultants should submit their claims for reimbursement through the County department or unit responsible for the consultant's assignment, using appropriate forms, as indicated below:

a. Claim Voucher. A County Standard Voucher Form SCEX 30 (EXHIBIT A) or County Capital Voucher Form SCEX 29 (EXHIBIT B) must accompany each consultant claim. The claim voucher should refer to the consultant's agreement under which payment is requested and indicate the category of expenses or contract covenant applicable to the claim voucher. It should be initialed by the departmental unit representative under whose supervision or jurisdiction the work was performed, signifying that the consultant has complied with all the terms and conditions of the agreement under which the payment is requested. The voucher must then be signed by the department head or his duly authorized representative and forwarded to the Department of Audit and Control for payment.

b. Consultant's Time Summary, Form SCEX 108. The Consultant's Time Summary (EXHIBIT C) should be used to record the daily hours worked by each staff member of the consultant working on the project. Space is provided to record and extend the hours and wages of each staff member assigned to the project on one form. The completed Form SCEX 108 must be signed by an authorized individual of the consultant's firm. It should then be attached to the Form SCEX 30, County Standard Voucher, or County Capital Voucher Form SCEX 29. A copy of the consultant's payroll register with a cover letter indicating the individuals charged to the project for the claim period will be accepted as a substitute for the Consultant's Time Summary.

c. Consultant's Expense Summary, Form SCEX 109. The Consultant's Expense Summary (EXHIBIT D) should be used to detail expenses for travel, meals, lodging or other necessary and reasonable out-of-pocket expenditures incurred on the project. Each expense item should be documented by a receipted bill, sales slip or invoice, which total the daily expenditures shown on the form. The completed form SCEX 109 must be signed by an authorized individual of the consultant's firm. It should then be attached to the Form SCEX 30, County Standard Voucher, or Capital Voucher Form SCEX 29.

d. Employee's Overtime Expense Summary, Form SCEX 110, (EXHIBIT E). The County will reimburse employee overtime expenses only when there is a contractual obligation to do so. The consultant must fill in all applicable information for each day that overtime is claimed.

The County will reimburse overtime related expenses (mileage, taxi fare, meals) only if these benefits are part of the company's own policy regarding employee overtime and these expenses are a passed through expense of the company and ultimately paid to the employee. The consultant must provide the County with a printed copy of its overtime policy in order to have such claims considered.

The completed Employee's Overtime Expense Summary (SCEX 110) must be signed by an authorized individual of the consultant's firm. It should then be attached to the County Standard Voucher Form SCEX 30 or Capital Voucher Form SCEX 29.

6. Out-of Pocket Expenses. If these expenses are reimbursable under the consultant's agreement, the following rules and guidelines should be considered before incurring such expenses and submitting claims:

a. Meals. Meals are reimbursable under a consultant's contract only if the purpose of the meal is valid, that is, authorized under the contract as subsistence while traveling. Effective January 1, 1987, the per diem meal allowance shall be in accordance with the current maximum reimbursement rate for food as established by the U.S. General Services Administration for the New York region. Per meal rates shall be prorated. (1987 rate is $33 per diem including tax, prorated as follows: $7 for breakfast, $11 for lunch and $15 for dinner.) Audit and Control should be contacted for allowable rates for future fiscal periods. (Gratuities, at a reasonable and customary rate, shall be reimbursed over and above the stated limits.)

The County will not honor claims for the reimbursement of "business meals" submitted by members of the consultant's firm who are not traveling out of town (overnight) in performance of the contract. Where a consultant meets the necessary criteria to be reimbursed for meals, no receipts will be necessary but a certified statement will be required.

b. Lodgings. Effective January 1, 1987, claims for lodgings will be reimbursed at a rate not to exceed the current maximum reimbursement rate for lodging as established by the U.S. General Services Administration or the New York region. (1987 rate is $93 per day, including taxes.) Claims for lodgings must be accompanied by paid receipts. Audit and Control should be contacted for the allowable rate for future fiscal periods.

c. Air Fare. Air fare will only be reimbursed at the economy coach rate and a receipt will be necessary. Individuals choosing to fly first class will not be reimbursed for the premium expenses incurred.

d. Mileage. The County will reimburse mileage claims in accordance with the applicable current rate being allowed by the U.S. Internal Revenue Service (1985 rate is 21.0c per mile). Consultant must provide origin, destination and miles traveled for each trip. Audit and Control should be contacted for the allowable rate for future fiscal periods.

e. Taxis. Taxi fares up to $25 will be reimbursed based on an actual receipt or certified statement. Any taxi expenses in excess of $25 per trip will require receipts. Receipts and certified statements shall include origin and destination, as well as the purpose of the trip.

f. Subways and Buses (local). A certified statement will be adequate documentation for these expenses.

g. Tolls. Receipts or certified statements will be adequate documentation for this expense.

h. Telephone Expense. Telephone expenses up to $25 per month will be reimbursed based on a receipt or certified statement. Telephone expenses totaling over $25 will require copies of the telephone company bills with the appropriate calls circled.

i. Photocopies. In lieu of a specific contract for photocopies, the County will reimburse at a cost not to exceed 15c per copy, including labor. A certified statement will suffice for reimbursement.

7. Sub-Contractor Claims. When the consultant is authorized in the Consultant's Agreement to hire a sub-contractor, the Comptroller's office should be supplied a copy of the sub-contractor's agreement. Claims will not be processed if they are not in compliance with the contract between the Consultant and the County. The reporting requirements of the sub-contractor will be the same as that of the Consultant. Details of all expenditures claimed must be documented in the same manner. If the sub-contractor's agreement with the Consultant is a lump-sum payment agreement, detailed documentation reporting requirements are waived.

8. Certified Statements. When the Consultant incurs minor travel or other out-of-pocket expenses for which receipts are not available, he shall prepare an itemized statement detailing the type and amount of expense, including the time, date, and place incurred. After summarizing expenses claimed, the consultant must add and sign the following certification terminology:

"I DID INCUR THIS EXPENSE AS A RESULT OF BUSINESS CONDUCTED IN RELATION TO THE CONTRACT WITH SUFFOLK COUNTY".

___________________________
Signature of Authorized Person

 

 END OF EXHIBIT L

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