Loading...
FLORIDA RECREATION DEVELOPMENT ASSISTANCE PROGRAM GRANT / MORNINGSIDE POOL / . e , Department of . Environmental Protection Jeb Bush Governor Marjory Stoneman Douglas Building 3900 Commonwealth Boulevard Tallahassee. Florida 32399-3000 David B. Struhs Secretary August 30, 1999 Mr. Art Kader, Director Parks and Recreation Department City of Clearwater Post Office Box 4748 Clearwater, Florida 33758 !t',. .~" .: '" / I ,: ~ '~~lt '; "i ., -~,:.~ ~... ,:' ~,~ .~ "'. ~,'~ 1)"''' 'Y ~ - ",,,,\:..1 ~<>-,',. . ~ ~'.! Re: Morningside Pool FRDAP Project No, F20059 Dear Mr, Kader: The attached project file contains the fully executed agreement. We have provided this file for your use and hope it will be helpful in complying with the administrative requirements of this grant. The file is divided into two se9tions, The first section contains the grant agreement and grant accountability policy, Please reviewand familiarize yourself with each document. The second section includes a status report form which may be duplicated for use each month, reimbursement request forms and the documentation due upon completion of the project, with several examples, We also would like to remind you of the following: 1, Construction or acquisition cannot begin until all commencem ent documentation has been received and approved by this office. This process should be completed by January 5, 2000, 2. For development projects, the Department shall retain not less then 10% of the grant award until the Grantee completes the project and staff completes an on-site inspection. 3, Quarterly status reports are required (due January 5, April 5, July 5 and October 5). Please summarize work accomplished and any problems encountered, 4, The project should be completed before the completi on date set forth in the grant agreement and all reimbursement requests submitted within thirty days after completion. "Protect, Conserve and Manage Florida's Environment and Natural Resources" Printed on recycled paper, .. . . Mr, Art Kader Page Two August 30, 1999 5, If the project cannot be completed on time, a written request for a short extension should be submitted at least 60 days prior to the completion date, Please state the reason for the extension and the additional time needed to complete the project. If you have any questions, please contact our office at (850) 488-7896/SUNCOM 278-7896. We look forward 10 workin9 with you on this valuable p~ cinda Coverston Community Assistance Consultant Bureau of Design and Recreation Services Division of Recreation and Parks Mail Station #585 LC/kbc Enclosure '. . . F2059 (DEP Contract Number) FLORIDA DEPARTMENT OF ENVIRONMENTAL PROTECTION FLORIDA RECREATION DEVELOPMENT ASSISTANCE PROGRAM Project Grant Agreement - Development This Agreement is made and entered into this ())~ ' 19C1~ by and between the State of Florida, DEPARTMENT c2#l-- day of of Environmental Protection, hereinafter called the DEPARTMENT, and the City of Clearwater, hereinafter called the GRANTEE, in furtherance of an approved public outdoor recreation project. In consideration of the mutual covenants contained herein and pursuant to s. 370.023, 375.021 and 375.075, Florida Statutes, and Chapter 62D-5, Part V, Florida Administrative Code, the parties hereto agree as follows: 1. This Agreement shall be performed in accordance with s. 370.023, 375.021 and 375.075, Florida Statutes; and Chapter 62D-5, Part V, Florida Administrative Code, hereinafter called the RULE. The GRANTEE shall comply with all provisions of the RULE, which is incorporated into this Agreement by reference, as if fully set forth herein. Failure to comply with provisions of the RULE may result in cancellation of the Agreement by the DEPARTMENT. Disputes concerning the interpretation or application of this Agreement shall be resolved Page 1 of 15 . . by the DEPARTMENT whose decision shall be final and binding on the GRANTEE. The DEPARTMENT may cancel this Agreement for failure by the GRANTEE to perform pursuant to the terms and conditions of this Agreement. It is the intent of the DEPARTMENT and the GRANTEE that none of the provisions of s. 163.01, Florida Statutes, shall have application to this Agreement. 2. The DEPARTMENT has found that public outdoor recreation is the primary purpose of the project known as Morningside Pool (Florida Recreation Development Assistance Program (FRDAP) Project Number F20059), hereinafter called the PROJECT, and enters into this Agreement with the GRANTEE for construction of public outdoor recreation facilities and improvements on real property, the legal description of which is set forth in the PROJECT application. The PROJECT application is incorporated into this Agreement by reference as if fully set forth herein. 3. The GRANTEE shall construct, or cause to be constructed, certain public outdoor recreation facilities and improvements consisting of the following PROJECT elements which may be modified by the DEPARTMENT if GRANTEE shows good cause: renovate Swimming Pool, renovate Playpool and Other Related Support Facilities. Page 2 of 15 . . 4. The DEPARTMENT shall pay, on a reimbursement basis, to the GRANTEE, funds not to exceed $100,000, which will pay the DEPARTMENT'S share of the cost of the PROJECT. DEPARTMENT fund limits are based upon the following: DEPARTMENT Amount GRANTEE Match $ $ 100,000 100,000 50% 50% Type of Match Cash and/or In-Kind Service The PROJECT reimbursement request shall include all documentation required by the DEPARTMENT for a proper pre-audit and post-audit review. The DEPARTMENT'S Contract Manager shall, within sixty (60) days after receipt of a payment request, review the work accomplished to date under this Agreement and, if the work and payment request are in accordance with all applicable requirements, approve the request for payment. The DEPARTMENT shall retain 10% of the entire DEPARTMENT amount until completion of the PROJECT and all PROJECT completion documentation, as described in the Florida Recreation Development Assistance Program Completion Documentation, Form FPS-A037, referenced in s. 62D-5.058(4) of the RULE, is submitted to the DEPARTMENT by the GRANTEE. 5. Prior to commencement of PROJECT construction, the GRANTEE phall submit for DEPARTMENT approval the documentation Page 3 of 15 . . described in the Florida Recreation Development Assistance Program Development Project Commencement Documentation Form, Form FPS-A034, referenced in s. 620-5.058(7) (c)of the RULE. 6. The Grantee shall obtain all required local, state and federal environmental construction permits and approvals prior to commencement of project construction and shall certify to the Department by completing the Pre-Construction Certification, FPS-A034, referenced in s. 620-5.058(7) (c) of the RULE. 7. The GRANTEE shall comply with the Division of Recreation and Parks' Grant and Contract Accountability Procedure, hereinafter called the PROCEDURE, referenced in s. 620-5.058(3) (b)of the RULE, and incorporated into this Agreement by reference as if fully set forth herein. The GRANTEE shall ensure that all purchases of goods and services for accomplishment of the PROJECT shall be secured in accordance with the GRANTEE'S adopted procurement procedures. Expenses representing the PROJECT costs, including required matching contribution, shall be reported to the DEPARTMENT and summarized on certification forms incorporated in the PROCEDURE. The PROCEDURE establishes uniform guidelines to be utilized by the DEPARTMENT and the GRANTEE in accounting for PROJECT funds disbursed under the Page 4 of 15 . . PROJECT and sets forth principles for determining eligible costs, supporting documentation and minimum reporting requirements. 8. The GRANTEE shall retain all records supporting PROJECT costs for three (3) years after the fiscal year in which the final PROJECT payment was released by the DEPARTMENT or until final resolution of matters resulting from any litigation, claim or audit that started prior to the expiration of the three-year retention period. The DEPARTMENT, State Auditor General, State Comptroller and other agencies or entities with jurisdiction shall have the right to inspect and audit the GRANTEE'S records for said PROJECT within the retention period. 9. PROJECT funds may be reimbursed for eligible preagreement expenses (as defined in s. 62D-5.054(29) of the RULE) incurred by GRANTEE prior to execution of this Agreement as set forth in s.62D-5.055(9) of the RULE. The DEPARTMENT and the GRANTEE fully understand and agree that there shall be no reimbursement of PROJECT funds by the DEPARTMENT for any expenditure made prior to the execution of this Agreement with the exception of those expenditures which meet the requirements of the foregoing sections of the RULE. 10. This Agreement shall become effective upon execution and the GRANTEE shall complete construction of all PROJECT elements on Page 5 of 15 . . or before ~~ .31,:tOOI. The completion date may be extended by the DEPARTMENT for good cause at the written request of the GRANTEE and such request must be made prior to the PROJECT completion date. 11. The DEPARTMENT'S Contract Manager for the purpose of this Agreement shall be responsible for ensuring performance of its terms and conditions and shall approve all reimbursement requests prior to payment. The GRANTEE'S Liaison Agent, as identified in the PROJECT application, or successor, shall act on behalf of the GRANTEE relative to the provisions of this Agreement. The GRANTEE'S Liaison Agent, shall submit to the DEPARTMENT signed PROJECT status reports every ninety (90) days summarizing the work accomplished, problems encountered, percentage of completion, and other information which may be requested by the DEPARTMENT. Photographs to reflect the construction work accomplished shall be submitted when the DEPARTMENT requests them. 12. All monies expended by the GRANTEE for the purpose contained herein shall be subject to pre-audit review and approval by the Comptroller of Florida in accordance with s. 17.03, Florida Statutes. 13. Each party hereto agrees that it shall be solely responsible for the wrongful acts of its employees and agents. Page 6 of 15 . . However, nothing contained herein shall constitute a waiver by either party of its sovereign immunity or the provisions of s. 768.28, Florida Statutes. 14. The GRANTEE shall comply with all federal, state and local rules and regulations in developing this PROJECT. The GRANTEE acknowledges that this requirement includes compliance with all federal, state and local health and safety rules and regulations. The GRANTEE further agrees to ensure that the GRANTEE's contract will include this provision in all subcontracts issued as a result of this Agreement. 15. The DEPARTMENT reserves the right to inspect said PROJECT and any and all records related thereto at any reasonable time. 16. This Agreement may be unilaterally canceled by the DEPARTMENT in the event the GRANTEE refuses to allow public access to all documents, papers, letters or other materials made or received in conjunction with this Agreement pursuant to the provisions of Chapter 119, Florida Statutes. 17. Following receipt of an audit report identifying any reimbursement due the DEPARTMENT for non-compliance by the GRANTEE with this Agreement, the DEPARTMENT, following a review of the Page 7 of 15 . . documentation submitted by the GRANTEE, will inform the GRANTEE in writing of any reimbursement due the DEPARTMENT. The GRANTEE shall be allowed a maximum of sixty (60) days from the date of such notification to submit additional pertinent documentation to offset the amount identified as being due the DEPARTMENT. 18. The DEPARTMENT shall also have the right to demand a refund, either in whole or in part, of the FRDAP funds provided to the GRANTEE for non-compliance with the terms of this Agreement. The GRANTEE, upon such written notification from the DEPARTMENT, shall refund, and shall forthwith pay to the DEPARTMENT, the amount of money demanded by the DEPARTMENT. Such refund shall include interest calculated at two (2) percent over the prevailing prime rate as reported by the Federal Reserve on the date the DEPARTMENT calculates the amount of refund due. Interest shall be calculated from the date(s) of payment(s) to the GRANTEE by the DEPARTMENT to the date repayment is made by GRANTEE. 19. The State of Florida's performance and obligation to pay under this Agreement is contingent upon an annual appropriation by the Florida Legislature. 20. Allowable indirect costs shall not exceed 15% of the GRANTEE'S eligible wages and salaries. Indirect costs that exceed 15% Page 8 of 15 . . must be approved in advance by the DEPARTMENT to be considered eligible PROJECT expenses. 21. If asphalt paving is required for the PROJECT it shall conform to the Florida Department of Transportation's specifications for road and bridge construction. Bid specifications, contracts and/or purchase orders of the GRANTEE must specify thickness of asphalt and square yards to be paved. 22. Prior to final reimbursement, the GRANTEE must erect a permanent information sign on the PROJECT site which credits PROJECT funding or a portion thereof, from the Florida Department of Environmental Protection and the Florida Recreation Development Assistance Program. 23. Land owned by the GRANTEE, which is developed or acquired with FRDAP funds, shall be dedicated in perpetuity by the GRANTEE as an outdoor recreation site for the use and benefit of the public. The dedication must be recorded in the official public property records by the GRANTEE. The GRANTEE shall ensure that the PROJECT, if on GRANTEE-owned land and purchased or developed with FRDAP funds, shall be managed for outdoor recreation purposes for a minimum period of twenty-five (25) years from the completion date set forth in the PROJECT completion certificate. Land owned by an entity Page 9 of 15 II . other than the GRANTEE which GRANTEE controls by lease, management agreement or dedication, and developed with FRDAP funds, shall be managed as a public outdoor recreation area for a minimum period of twenty-five (25) years from the completion date set forth ln the PROJECT completion certificate. Such PROJECT shall be open at reasonable times and shall be managed in a safe and attractive manner appropriate for public use. Should GRANTEE convert all or part of the PROJECT site to a use or uses other than public outdoor recreational use, the GRANTEE shall replace the FRDAP facility, at its own expense, with a project of comparable scope and quality approved by the DEPARTMENT. In lieu of accepting a replacement facility, the DEPARTMENT may require return of all FRDAP funds with interest as specified in Paragraph 18. 24. The employment of unauthorized aliens by any GRANTEE is considered a violation of s. 274A(e) of the Immigration and Nationality Act. If the GRANTEE knowingly employs unauthorized aliens, such violation shall be cause for unilateral cancellation of this Agreement. The GRANTEE shall be responsible for including this provision in all subcontracts with private organizations issued as a result of this Agreement. Page 10 of 15 ~ . . 25. No person on the grounds of race, creed, color, national origin, age, sex, marital status or ability level, shall be excluded from participation in; be denied the proceeds or benefits of; or be otherwise subjected to discrimination in performance of this Agreement. 26. This Agreement strictly prohibits the expenditure of FRDAP funds for the purpose of lobbying the Florida Legislature, the judicial branch, or a state agency. 27. Any local governmental entity, nonprofit organization, or for-profit organization that is awarded funds from a grants and aids appropriation by a state agency shall: (a) If the amounts received exceed $100,000, have an audit performed in accordance with the rules of the Auditor General promulgated pursuant to s. 11.45, Florida Statutes; or (b) If the amounts received exceed $25,000, but do not exceed $100,000, have an audit performed in accordance with the rules of the Auditor General promulgated pursuant to s. 11.45, Florida Statutes, or have a statement prepared by an independent certified public accountant which attests that the receiving entity or organization has complied with the provisions of this Agreement; or Page 11 of 15 " . . (c) If the amounts received do not exceed $25,000, have the head of the entity or organization attest, under penalties of perjury, that the entity or organization has complied with the provisions of this Agreement. 28. Pursuant to s. 215.422, Florida Statutes, the DEPARTMENT's Project Manager shall have five (5) working days, unless otherwise specified herein, to inspect and approve the services for payment. The DEPARTMENT must submit a request for payment to the Florida DEPARTMENT of Banking and Finance within twenty (20) days; and the DEPARTMENT of Banking and Finance has fifteen (15) days to issue a warrant. Days are calculated from the date the invoice is received or the date the services are received, inspected, and approved, whichever is later. Invoice payment requirements do not start until a complete and correct invoice has been received. Invoices which have to be returned to the GRANTEE for correction(s) will result in a delay in the payment. A Vendor Ombudsman has been established within the Florida DEPARTMENT of Banking and Finance who may be contacted if a contractor is experiencing problems in obtaining timely payment(s) from a State of Florida agency. The Vendor Ombudsman may be contacted at 850/488-2924 or 1-800-848-3792. Page 12 of 15 .. . 29. In accordance with s. 215.422, Florida Statutes, the DEPARTMENT shall pay the GRANTEE interest at a rate as established by s. 55.03(1), Florida Statutes, on the unpaid balance, if a warrant in payment of an invoice is not issued within 40 days after receipt of a correct invoice and receipt, inspection, and approval of the goods and services. Interest payments of less than $1 will not be enforced unless the GRANTEE requests payment. The interest rate established pursuant to s. 55.03(1), Florida Statutes, by Comptroller's Memorandum No. 11 (1998-99) dated December 2, 1998, has been set at 10.0% per annum or .02740% per day. The revised interest rate for each calendar year beyond 1999 for which the term of this Agreement is in effect can be obtained by calling the DEPARTMENT of Banking and Finance, Vendor Ombudsman at the telephone number provided above or the DEPARTMENT's Contracts Section at 850/922-5942. 30. A person or affiliate who has been placed on the convicted vendor list following a conviction for public entity crime may not perform work as a grantee, contractor, supplier, subcontractor, or consultant under a contract with any public entity, and may not transact business with any public entity in excess of the threshold amount provided in s. 287.017, Florida Statutes, or Category Page 13 of 15 , " II . Two, for a period of 36 months from the date of being placed on the convicted vendor list. 31. In addition, a copy of the audit or attestation as required in paragraph 27, shall be submitted to the DEPARTMENT within one (1) year from the PROJECT completion date as set forth in the PROJECT completion certificate. 32. This Agreement is not intended nor shall it be construed as granting any rights, privileges or interest in any third party without mutual written agreement of the parties hereto. 33. It is understood by the parties that the amount of this Agreement may be reduced should the Governor's Budget Office declare a revenue shortfall and assess a mandatory reserve. Should a shortfall be declared, this Agreement may be reduced by the same percentage as the DEPARTMENT is assessed for the mandatory reserve. 34. This Agreement represents the entire agreement of the parties. Any alterations, variations, changes, modifications or waivers of provisions of this Agreement shall only be valid when they have been reduced to writing, duly executed by each of the parties hereto, and attached to the original of this Agreement. Page 14 of 15 '.. ,...:, , . ., IN WITNESS WHEREOF, the parties hereto have caused these presents to be duly executed on the day and year first above written. STATE OF FLORIDA DEPARTMENT OF ENVIRONMENTAL PROTECTION By: Divi on Director (or Division of Recreation Address: Bureau of Design and Recreation Services Division of Recreation and Parks 3900 Commonwealth Boulevard Mail Station 585 Tallahassee, Florida 32399-3000 CITY OF CLEARWATER By:J--- Title: Address: P.O. Box 4748 Clearwater, Florida 33758 Approved as to Form and Legality: This form has been pre-approved as to Grantee Attorney form and legality by Suzanne Brantley, Assistant General Counsel, on May 20, 1999, for use for one year. FPS-A046 Revised 05/99 Page 15 of 15 .' . . GRANT ACCOUNTABILITY PROCEDURES AGREED UPON BY THE PARTIES Applicability .The "Grant Accountability Procedures" establishes uniform guidelines agreed upon by the parties for utilization in accounting for grant funds disbursed through grant programs administered by the Bureau of Design and Recreation Services, Division of Recreation and Parks, Department of Environmental Protection for the mutual benefit of the parties. These procedures set forth principles for determining eligible costs, supporting documentation and minimum reporting requirements to assist both parties. Disbursement of Funds Funds shall be disbursed by the Bureau in accordance with good cash management principles. Grant funds shall be disbursed as set forth within the agreement and provided for by law. The Bureau may retain up to 10% of its obligation in order to insure compliance with agreement terms and conditions. Retained funds shall be released upon satisfactory completion of said terms and conditions. Disbursement terms shall be negotiated by the 1 . . parties prior to execution of the agreement and shall be clearly . identified in the agreement between the Department and grantee. Re~ursable Costs To be eligible for payment under a project grant agreement, costs must be necessary and reasonable for accomplishment of the project and be directly allocable thereto pursuant to State or Federal laws, rules, and regulations. Cost must be incurre4,~pd work performed within the agreement period with the exception of pr~agreement costs allowed by law or rule and specifically identified within the agreement. Costs cannot be allocable to or included as a cost of any other State or Federal financed program unless clearly specified in the agreement. Costs must be net of all applicable credits such as purchase discounts, allowances, sales of scrap, and income from incidental services. The following paragraphs identify eligible and ineligible costs under actual cost contracts subject to any limitations of State or Federal law. Contractual Services Services provided for a grantee by private or independent contractors shall be evidenced by a formal agreement or contract executed by all appropriate parties specifying the exact terms 2 . . and conditions. Competitive bid specifications and actual bids -received shall be maihtained by the grantee. The Contractual Services Purchases Form FPS-A026, attached hereto and incorporated herein as Exhibit "B", shall accompany payment requests for contractual services. The contractor's name, check or voucher number, contract invoice number, a general description of the services provided, and related project element shall be reported. Eligible - Costs of work performed by private or independent contractors that are directly related to the accomplishment of the project. Ineligible - Costs for work performed by private or independent contractors or consultants pursuant to cost plus or contingency fee contracts. Salaries and Wages Payroll registers or journals, payroll warrants, and other financial source documents shall be maintained to substantiate the rates of pay and actual payments to grantee employees. Hours of work reported for grantee employees shall be supported by individual time records, project activity reports, or other operational cost records signed at a minimum by the immediate field supervisor (foreman). These record shall reflect the 3 . . general categories of work performed - The Labor and Travel Cost Eorm FPS-A027, attached hereto and incorporated herein as Exhibit "C", shall accompany payment requests for reimbursement of salaries and wages of grantee employees. The following information shall be reported: a. Last name of employee, initial, and social security number; b. Job classification and description of work performed; c. Project hours this billing; d. Rate of pay; e. Labor cost this billing; f. Travel per diem costs, if applicable. Eligible - Salaries and wages of employees for the performance of work directly related to the accomplishment of the project. Hourly wage rates shall be calculated by dividing the employee's regular gross annual salary for.pay purposes by 2,080 gross annual work hours. Overtime charges for such employees shall be eligible costs provided they are necessary. Overtime charges shall be computed in accordance with the grantee's normal procedures for payment of overtime to employees. 4 . . Ineligible - Salaries and wages of employees responsible for administration and general activities who do not perform work directly related to accomplishment of the project. Salaries and wages of employees applicable to vacation, sick leave, or holidays. Salaries and wages of employees performing routine daily servicing of equipment including general . maintenance and repair work. Employee Benefits Calculations and supporting documentation used to determine the actual cost percentages incurred by the grantee for employee benefits shall be maintained by the grantee. Employee benefits shall be reported as a line item on payment requests. Eligible - A percentage of eligible salaries and wages of grantee employees may be allowed as a reasonable reimbursement for benefits. The allowable percentage shall be calculated based on one of the following methods. I. A maximum of 15% of eligible salaries and wages of employees who accrue annual, sick and holiday leave from the grantee; plus a maximum of 25% of eligible salaries and wages of employees who receive other benefits (such as FICA retirement, health, and life 5 . . insurance, and workers compensation) from the grantee; or II. The actual cost percentage incurred by the grantee for employee benefits, if greater than the maximum of 40% as in (I) above, provided that the actual cost percentage can be documented by the grantee. Ineligible - Employee benefits in excess of the rates as established by the above methods. Materials and Supplies Direct Purchases - Vendor invoices shall be maintained that include a description of the items and quantity purchased, unit cost and total cost, less applicable discounts. Invoices . shall also contain the delivery date and signature of an employee assigned to work on the project along with a description of the general use for such materials or supplies. Purchase orders, requisitions and competitive bid documentation as applicable shall be maintained by the grantee for such purchases. Canceled warrants shall be maintained as evidence of payment for such purchases. The Direct Material Purchases Form FPS-A028,attached hereto and incorporated herein as Exhibit~"D", shall accompany payment requests for direct material purchases. The vendor's 6 . . name, check or voucher number, vendor invoice number, cost, a .general description of items purchased, and related project elements shall be reported. Eligible - All costs of materials and supplies consumed or expended in accomplishing the project including direct purchases from vendors as well as withdrawals from grantee's stock. Ineligible - Costs of small tools (e.g. shovels, saws, hammers, drills) and clothing or uniforms worn by employees except that clothing worn for safety purposes is eligible. Operating expendable or replacement parts purchased for grantee owned equipment used on the project. Equipment Equipment usage logs, project activity reports, or other operational cost reports shall be maintained to reflect the daily use of each piece of equipment. These records shall reflect the general work performed and the name of the equipment operator as well as the actual dates and hours of use. These records shall be signed at a minimum by the immediate field supervisor (foreman). Invoices and other documentation such as canceled checks and purchase orders shall be maintained to support charges for rental costs of equipment obtained from 7 . . independent sources. The Equipment Cost Form FPS-A030, attached hereto and incorporated herein as Exhibit "E", shall accompany payment request for equipment rental costs or for utilization of grantee owned equipment. The type of equipment and general use shall be reported along with rates or rental costs, actual operating hours and operating allowances. Eligible - All reasonable costs for equipment which is require~ to be used or kept available at the ~ite for accomplishment of the project. I. The actual cost incurred or the rental of equipment by the grantee from independent sources for the time such equipment is used or required to be available to accomplish the project. II. Rental rates for the use of grantee owned equipment provided the use of each piece of equipment is for accomplishment of the project. Ineligible - Costs of repairs or servicing of grantee owned equipment. Rental charges subsequent to completion of the need for a piece of equipment for the project. Purchase of equipment for accomplishment of the project. 8 .. . Grantee stock Materials or supplies taken from grantee's.stock or inventory shall be supported by material requisitions or other job order project cost records signed by the storekeeper and employee assigned to work on the project. These source documents shall describe items in detail and identify the general use of such materials in the project. Appropriate records (e.g. vendor invoices, canceled checks) shall be maintained to support unit costs of the materials based upon the grantee's inventory evaluation. An inventory system with procedures and records in accordance with generally accepted accounting principles should be maintained by the grantee. No warehouse or overhead charges added by the grantee shall be allowed. The Stock Material Cost Form FPS-A029, attached hereto and incorporated herein as Exhibit "F", shall accompany payment requests for materials utilized from the grantee's stock or inventories. The material requisition date and number, general description of materials used, and applicable costs shall be .reported. Indirect Costs Indirect costs shall be calculated at the approved rate and shall be reported as a line item on payment requests. No 9 . . Ineligible - Indirect costs in excess of the rate established by statute or these procedures. Record Retention and Audits The agreement executed between the Department and grantee establishes the eligible costs, supporting documentation, and billing requirements for the project. In addition to the billing requirements contained in the agreement, grantees, upon request of the Auditor General and Comptroller of the State of Florida, pursuant to their statutory authority, or the Department, shall supply documentation (e.g. payrolls, paid invoices, canceled checks, indirect cost calculations) to support their billings. 10 . . Costs connected with the solicitation or receipt of a grant or contract shall be the responsibility of the grantee and not eligible for payment, except for allowed pl~nning expense set forth in the Florida Administrative Code governing the programs administered by the Bureau. The grantee shall retain all original records in support of project costs included in the payment requests for three fiscal years after the fiscal year in which final grant payment was made to the grantee, except that such records shall be retained until resolution of matters resulting from any litigation, claim or audit that started prior to the expiration of the three-year retention period. All records of the grantee in support of project costs included in payment requests shall be subject to review by the Bureau, the Auditor General, State Comptroller, federal auditors or others who may be authorized to audit the records of the Bureau which involve the grantee. Records of the grantee shall be made available at a time and place specified by the reviewer. 11