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7.0 GRANT EXPENDITURES Grant expenditures must be supported by source documentation including, but not limited to, chart of accounts, general ledgers, time sheets, payroll registers, invoices, receipts, check copies and bank statements, or cancelled checks, and travel logs. Expenses will be verified based on actual expenditures incurred within the grant period that are supported by source documentation, not budgeted amounts. 7.1 PERSONNEL Personnel includes all administrative and Energy Assistance Program personnel. When submitting the monthly Financial Status Report (FSR), timesheets and payroll registers must be submitted for all staff for that reporting period. Hours worked on the grant will be calculated and reimbursed based on actual hourly rates, not budgeted amounts. Personnel costs can only include wages and fringe benefits for employees on the Grantee’s payroll. Note: Documentation for Assurance 16 services provided by workers employed by the grantee should include a timesheet itemizing time spent on A16 services. The description should indicate which “type” of A16 service occurred. Appendix E is a sample time sheet for hourly individuals working on the grant, and Appendix F is a sample time sheet for salaried individuals working on the grant. The timesheets are provided as a guide; a timesheet used by the Grantee to track grant related hours is also acceptable but must include all information requested in the sample time sheet. Please note the sample time sheets include columns for hours worked on the Grantee’s MEAP grant and hours worked on other MEAP Projects. If your organization has a MEAP grant and is also providing services to another MEAP Grantee, it is required that those hours are reported on the timesheet. See Appendix J for examples of allowable Assurance 16 services and a sample timecard for breaking down time spent on different tasks. 7.1.1 DISALLOWED PERSONNEL EXPENDITURES Disallowed costs include but are not limited to the following: bonuses, overtime, tuition reimbursement/remission, vehicle allowance, seminars, conferences, meetings, subscriptions, dues, and memberships. Only overtime calculated at the regular hourly rate can be charged to the grant, regardless of the rate of compensation (i.e., time and a half). 7.1.2 FRINGE BENEFITS Fringe benefits may not exceed 35% of the employee’s salary. Fringe benefits will be reimbursed based on actual expenditures up to 35%, not on budgeted amounts. Allowable benefits include health, dental, and optical insurance, employer-paid Social Security and Medicare tax, Michigan and Federal unemployment tax, and other miscellaneous fringe benefits (life insurance, long- and short-term disability insurance, worker’s compensation, and retirement program contributions up to 4%). The fringe benefits that are charged to the program should not be more than what the Grantee is reported