Validating Estimates of CPD Grantee Accrued Expenses

CPD would request items such as:

1. Source documentation to support each sampled disbursement, or to support the combination of payments that amount to the sampled disbursements;

2. A separate summary of payments for each sampled disbursement item. The total of the amounts in the summary should equal the sampled disbursement amount in the attached file. If the amounts do not equal please provide an explanation which details how the sampled disbursement total was calculated. The summary should detail for each expense listed the following information. The summary should include:

a. Vendor/Contractor

b. Invoice Date

c. Date when goods/services were received

d. For payroll expenses please provide the date range over which the expense was incurred

e. Amount of expense

f. Description of expense (a description of the goods/services fulfilled. For example: Pencils)

g. Type of expense – We would like each expense identified as construction, payroll or other.