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iii. The accounting basis (cash or accrual) selected for costing each type of
<br />leave is consistently followed by the non -Federal entity or specified grouping of employees.
<br />i. If authorized by the Federal Awarding Agency, then the Division will reimburse the
<br />Sub -Recipient for travel expenses in accordance with 2 C.F.R. §200.474. As required by the Reference
<br />Guide for State Expenditures, reimbursement for travel must be in accordance with section 112.061,
<br />Florida Statutes, which includes submission of the claim on the approved state travel voucher. If the Sub -
<br />Recipient seeks reimbursement for travel costs that exceed the amounts stated in section 112.061(6)(b),
<br />Florida Statutes ($6 for breakfast, $11 for lunch, and $19 for dinner), then the Sub -Recipient must provide
<br />documentation that:
<br />The costs are reasonable and do not exceed charges normally allowed by
<br />the Sub -Recipient in its regular operations as a result of the Sub -Recipient's written travel policy; and,
<br />Participation of the individual in the travel is necessary to the Federal award.
<br />j. The Division's grant manager, as required by section 215.971(2)(c), Florida Statutes,
<br />shall reconcile and verify all funds received against all funds expended during the grant agreement period
<br />and produce a final reconciliation report. The final report must identify any funds paid in excess of the
<br />expenditures incurred by the Sub -Recipient.
<br />k. As defined by 2 C.F.R. §200.53, the term "improper payment" means or includes:
<br />Any payment that should not have been made or that was made in an
<br />incorrect amount (including overpayments and underpayments) under statutory, contractual,
<br />administrative, or other legally applicable requirements; and,
<br />ii. Any payment to an ineligible party, any payment for an ineligible good or
<br />service, any duplicate payment, any payment for a good or service not received (except for such
<br />payments where authorized by law), any payment that does not account for credit for applicable
<br />discounts, and any payment where insufficient or lack of documentation prevents a reviewer from
<br />discerning whether a payment was proper.
<br />(10)RECORDS
<br />a. As required by 2 C.F.R. §200.336, the Federal awarding agency, Inspectors General,
<br />the Comptroller General of the United States, and the Division, or any of their authorized representatives,
<br />shall enjoy the right of access to any documents, papers, or other records of the Sub -Recipient which are
<br />pertinent to the Federal award, in order to make audits, examinations, excerpts, and transcripts. The right
<br />of access also includes timely and reasonable access to the Sub -Recipient's personnel for the purpose of
<br />interview and discussion related to such documents. Finally, the right of access is not limited to the
<br />required retention period but lasts as long as the records are retained.
<br />b. As required by 2 C.F.R. §200.331(a)(5), the Division, the Chief Inspector General of
<br />the State of Florida, the Florida Auditor General, or any of their authorized representatives, shall enjoy the
<br />right of access to any documents, financial statements, papers, or other records of the Sub -Recipient
<br />which are pertinent to this Agreement, in order to make audits, examinations, excerpts, and transcripts.
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