Practical Woodworking Course Overview
This practical woodworking course involves a variety of activities such as logbook maintenance, machinery repair, wood joint manufacturing, and construction projects. Students develop skills in machining, finishing, frame and carcase construction, and theory preparation. Parents can support by encouraging attention to detail and accuracy in dimensions. Assessment criteria focus on joint accuracy and quality of finishing. The course prepares students for a final project, emphasizing practical skills and craftsmanship.
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Invoice Requirements Checklist Invoice Template
1. Supplier Name 2. Supplier contact information 3. Supplier Remit to Address 4. TDOT State project number and PIN number- In case of Multiple Projects, the invoice has to specify the amount to charge against each project. 5. Federal Project number if applicable Ex: STP-NHE-1(150) 6. TDOT Contract Number, and work order # if it is an On Call Contract 7. Invoice Date
8. Unique Invoice number: Should be assigned by the Supplier. 9. Invoice must indicate whether it is a partial or final billing. If you are going to submit a Final Invoice, make sure that you have received Payment for all previous invoices. 10. Pay terms: If terms are stated on invoice, we will follow them; for example an invoice approved by Finance with Net 30 terms, payment will be released 30 days from the invoice date.
11. Total Amount Due of Invoice. 12. Billing Period/Service Period: All Charges must be within the Contract Terms. 13. Previously Invoiced Amount: If the vendor includes the previously invoiced amount on the invoice, this amount should reflect the correct amount billed to date net of any disallowance. 14. Invoice must be signed by a company representative.
2 CFR 200.82: All personal identifying information (PII) must be removed from invoices. 2016 PC 722 adds paragraph 28 to TCA 10-7-504 as follows (effective July 1, 2016) (C) For purposes of this subdivision (28), personally identifying information means: (i) Social Security Numbers (ii) Official state or government issued driver licenses or identification numbers (iii) Alien registration numbers or passport numbers (iv) Employer or taxpayer identification numbers (v) Unique biometric data, such as fingerprints, voice prints, retina or iris images, or other unique physical representations (vi) Unique electronic identification numbers, addresses, routing codes or other personal identifying data which enables an individual to obtain merchandise or service or to otherwise financially encumber the legitimate possessor of the identifying data.
15. The invoice must summarize by cost/expense category the total amount being billed and the documents that support a given cost category must accompany the invoice.
Our templates provide the minimum amount of information required for invoices to be approved. Independent schedules and logs may be substituted for the templates, as long as they provide the required information.
TO: Mr. Will Reid Construction Division Director Tennessee Department Of Transportation James K. Polk Building, Suite 700 505 Deaderick Street Nashville, TN 37243-0334 (Company) (Address Line 1) (Address Line 2) (City, State Zip) FROM: (Name) BILLING CONTACT: PHONE: (Phone) (Email) Email: CONSULTANT PROJECT/JOB NO.(optional): DIST. SUPERVISOR: AGREEMENT #: WORK ORDER #: Received: Rev'd: INVOICE DATE: INVOICE #: INVOICE PERIOD: PROGRESS BILLING #: No Yes to Final Invoice: For professional services relative to: *Projects ending in -04 are State Funded Ref . No. (99999-9999-99) t Source 1 Const. Contrac If available, PIN, Fed. Proj. # State Project # Funding Location Description County/s 2 3 4 5 Ref. No. Project: 1 2 3 4 5 Expense Category Direct Labor (DL) Total Totals I. $ $ $ $ $ $ $ - - - - - - - $ - $ - $ - $ - $ - a. b. Home: Field: Per Schedule No. Per Schedule No. Federal II. Overhead Total a. Home (I.a. x OH rate) 100.00% b. Field (I.b. x OH rate) Net Fee (DL x 2.35 x * fee balance if less than calculated State 50.00% 25.00% ) or * $ $ $ $ - - - - $ $ $ $ - - - - $ $ $ $ - - - - $ $ $ $ - - - - $ $ $ $ - - - - 50.00% 12.0% III. Not to Exceed Fee Previously Billed Per Schedule No. Per Schedule/s No. Per Schedule No. Per Schedule No. Direct Costs Premium Labor Other Costs (Extra Category) Total = I. + II. + III. + IV. + V. + VI. + VII.= IV. V. VI. VII. $ $ $ $ $ - - - - - $ - $ - $ - $ - $ - TOTAL AMOUNT DUE THIS INVOICE % Invoiced to Date: Contract or Project Ceiling/s: Total Invoiced thru 1/0/1900: $ Totals $ $ $ $ - : - - - Less Amount Previously Invoiced: TOTAL AMOUNT DUE THIS INVOICE I, the undersigned, do hereby certify that the above invoice is true and correct to the best of my know ledge and that payment has not been received or costs previously invoiced. (Principal's Signature or e-Signature) (Principal's typed name and title) $ - $ - $ - $ - $ - - 8/23/2016 By: Date: Remit to: (Company) (Address Line 1) (Address Line 2) (City, State Zip) DIVISION ID # 4036355000 Pay Terms: Director's Approval For Internal Use Only I HEREBY ACKNOWLEDGE RECEIPT OF THE APPROPRIATE DOCUM ENTATION FOR PAYM ENT OF THIS INVOICE WHICH INCLUDES CERTIFICATION SIGNED BY THE CONSULTANT ENTITY. IN ACCORDANCE WITH THE CONSTRUCTION DIVISION THIS INVOICE IS SUBM ITTED FOR PAYM ENT.
16. Labor Schedule employee name and/ or employee ID, title, rate of pay, number of hours, date(s) worked, and total. Note: Overtime( premium Labor) should be listed as a direct cost and not labor charges. 17. Burden Benefits itemized reports from payroll or accounting systems.
Total Hours Amount Direct Labor (Home) Totals: AGREEMENT #: 0 WORK ORDER #: 0 CONSULTANT PROJECT NO.: INVOICE #: INVOICE PERIOD: PROGRESS BILLING #: (a) Ref. No. 1 2 (b) (c) (d) (e) (f=d*e) Total Hours 98.00 16.00 Employee Name James Polk John Doe Title Rate 25.00 40.00 Amount 2,450.00 640.00 Project Specialist Engineer
Total Hours Amount Direct Labor (Home) Totals: CONSULTANT PROJECT NO.: 0 AGREEMENT #: 0 WORK ORDER #: 0 INVOICE #: 0 01/00/00 0 to INVOICE PERIOD: PROGRESS BILLING #: (a) (b) Ref. No. 1 1 (c) (d) (e) (f) (g=e*f) Total Hours 9.00 9.00 18.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 80.00 4.00 4.00 4.00 4.00 16.00 Date 11/25/14 11/26/14 Employee Name James Polk James Polk SUBTOTAL James Polk James Polk James Polk James Polk James Polk James Polk James Polk James Polk James Polk James Polk SUBTOTAL John Doe John Doe John Doe John Doe SUBTOTAL Title Rate 25.00 25.00 Amount 225.00 225.00 450.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 2,000.00 160.00 160.00 160.00 160.00 Project Specialist Project Specialist 12/5/14 12/6/14 12/7/14 12/8/14 12/9/14 12/10/14 12/11/14 12/12/14 12/13/14 12/14/14 2 2 2 2 2 2 2 2 2 2 Project Specialist Project Specialist Project Specialist Project Specialist Project Specialist Project Specialist Project Specialist Project Specialist Project Specialist Project Specialist 25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00 12/1/14 12/4/14 12/10/14 12/13/14 2 2 2 2 Engineer Engineer Engineer Engineer 40.00 40.00 40.00 40.00 -
18. Equipment logs or summaries of equipment usage that includes the date, description of equipment, usage rate, and total. If rental equipment is utilized, then invoices must accompany the log.
19. Materials & Supplies Itemized statements detailing the items purchased or used. A. If materials/supplies/minor materials are supplied from company stores, then an itemized statement detailing the part, unit cost, quantity, and date are needed. B. If materials/supplies/minor materials are purchased for a project, then copies of invoices for materials are needed.
20. Business Expenses copies of receipts are needed. Travel expenses or phone charges should not be included here. 21. Phone Charges- copy of bill/receipt and purpose, if the charges are not included in overhead costs.
22. Overhead Consulting engineer The rate used and/or the method of allocation must be stated on the invoice and the overhead rate used must be in effect as of the date of the invoice.
23 CFR 172.11(b)(1) (1) Indirect cost rates. (i) Indirect cost rates shall be updated on an annual basis in accordance with the consultant s annual accounting period and in compliance with the Federal cost principles. 23 USC 112(b)(2)(D) A. Application of Rates.- Once a firm's indirect cost rates are accepted under this paragraph, the recipient of the funds shall apply such rates for the purpose of contract estimation, negotiation, administration, reporting, and contract payment and shall not be limited by administrative ceilings of any kind.
Indirect cost rate will be validated by the TDOT division before approving the invoice for payment. Unlimited Prequalification Status Requires Annual Audited Rate Approved by TDOT Federal Funds in Contract Use Federally Funded Rate 100% State Funds Capped at 145% Limited (Contracts of $150,000) Prequalification Status Requires Self-Certified Annual Rate Prepared in Accordance with AASHTO Guidelines Maximum Rate of 125%
23. Net Fee: The Formula used to calculate the Net Fee must be shown on the invoice. TDOT will not process an invoice billed on Net fee out of Cost. 24. Subcontractor Invoices: costs shall be listed on a separate schedule and not included in the Direct Costs schedule. Also the same level of detail must be provided on the copy of Sub- Consultant invoices.
Amount Other Costs Total: $2,000.00 CONSULTANT PROJECT NO.: 0 AGREEMENT #: 0 WORK ORDER #: 0 INVOICE #: to 0 01/00/00 01/00/00 0 INVOICE PERIOD: PROGRESS BILLING #: (b) Ref. No. Description 1 Sub-consultant Firm, LLC (c) (d) (e) (f) (g=d*f) (h) Quantity 1 Unit Invoice Rate 2,000.00 $ Costs 2,000.00 $ Reference Source See attached Invoice No. 123
25. Check the updated travel rates using the State of TN Comprehensive Travel Regulations. The Department of Finance and Administration s Comprehensive Travel Regulations: https://www.tn.gov/content/dam/tn/finance/doc uments/fa_policies/policy8.pdf
State of Tennessee Comprehensive Travel Regulations define guidelines for: Lodging Travel with personally owned automobile Parking Per Diem Rates for Meals/Incidentals Per Diem Rates for three-fourths Calculations Other Travel Related Items
26. Mileage logs Employee name Date(s) of travel Beginning and ending location Number of miles Rate Purpose of travel Note:The travel regulation would state the approved mileage rate that can be charged, but the log must be included.
Amount $263.60 Direct Costs Total: CONSULTANT PROJECT NO.: 0 AGREEMENT #: 0 WORK ORDER #: 0 INVOICE #: to 0 01/00/00 01/00/00 0 INVOICE PERIOD: PROGRESS BILLING #: (a) (b) Ref. No. Description 1 Mileage Reimbursement (c) (d) (e) (f) (g=d*f) (h) No. 1 Quantity 180 Unit Miles Rate Costs Reference Source See Mileage Log $ 0.47 $ 84.60 2 1 Vehicle Reimbursement 1 Day $ 27.00 $ 27.00 See Truck Log 3 1 Lodging 1 Nights $ 83.00 $ 83.00 See Hotel Receipt 4 1 Per Diem 2 Day $ 34.50 $ 69.00 Travel Days @ 75%
180 Mileage Total: CONSULTANT PROJECT NO.: 0 AGREEMENT #: 0 WORK ORDER #: 0 INVOICE #: 0 INVOICE PERIOD: 01/00/00 to 01/00/00 PROGRESS BILLING #: 0 (a) (b) Ref. No. Employee Name (c) (d) (e) (f) Date Origin/Destination Miles Purpose Etc. 11/25/14 1 John Doe Nashville to Memphis 180 EPSC Inspection
27. Travel expenses (meals, per diem, hotel rates, etc.) must be in accordance with the State travel regulations. An example of support could be a detailed expense report or copies of lodging and meal receipts. All travel charges have to be incurred. 28. If a subcontractor has travel expenses, reimbursement will be according to State of TN Travel Regulations. 29. Do Not include Personal Private Information (ssn, tax information, bank or credit card info, etc.) 30. All supporting documentation must be legible. No highlighting that may result in copies not being legible.
All new vendors must complete a W-9 form. We need this information to set up an account on our database. Vendors may choose to be paid by check or ACH (electronically). An ACH payment is directly deposited into the vendor bank account and it is a faster, more secure, and the preferred method of payment. Notify the Finance division immediately of changes in the remittance address or banking information. Incorrect information can result in cancel and reissue payments. This is a complicated process and delays payments for several weeks.
Check all addition and mathematical calculations. Our office will use the industry standard in regard to rounding being three decimals (i.e. $1,080.927 will be considered $1,080.93) Supporting documentation should be validated per invoicing requirements
The division should not mark invoices up, with the exception of pennies for rounding differences. If significant changes are necessary, an updated invoice should be requested from the vendor. Do not alter an invoice number- Invoice numbers can only be used once. A rejected number indicates that it has been entered before. Edison will not allow to re-use the same invoice # for the same vendor. Check the updated invoice template.
Our goal is to get invoices paid correctly and in a timely manner which can be achieved by a collective team effort between Suppliers, TDOT Program areas, and Finance Division.
2 CFR Part 200 states To be allowable under Federal awards, costs must meet the following general criteria: 1. Be necessary and reasonable for proper and efficient performance and administration of Federal awards. 2. Be allocable to Federal awards under the provisions of this Circular. 3. Be authorized or not prohibited under State or local laws or regulations.
4. Conform to any limitations or exclusions set forth in these principles, Federal laws, terms and conditions of the Federal award, or other governing regulations as to types or amounts of cost items. 5. Be consistent with policies, regulations, and procedures that apply uniformly to both Federal awards and other activities of the governmental unit.
6. Be accorded consistent treatment. A cost may not be assigned to a Federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost. 7. Except as otherwise provided for in this Circular, be determined in accordance with generally accepted accounting principles.
8. Not be included as a cost or used to meet cost sharing or matching requirements of any other Federal award in either the current or a prior period, except as specifically provided by Federal law or regulation. 9. Be the net of all applicable credits. 10. Be adequately documented.
Any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements Any payment to an ineligible party Any payment for an ineligible good or service Any duplicate payment Any payment for a good or service not received (except for payments where authorized by law) Any payment that does not account for credit for applicable discounts Any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper.
Consultant services are funded in whole, or in part, with Federal aid Highway program funds shall be procured and administered in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200.) In addition, contracts for engineering and design related services which utilize Federal-aid highway program funds and are directly related to a planned construction project must also comply with the requirements established in 23 U.S.C. 112 and 23 CFR 172. This website provides the statutory and regulatory framework, Federal Highway Administration (FHWA) policies, and supporting guidance and resources. https://www.fhwa.dot.gov/programadmin/consultant.cfm
TDOT External Audit Staff Types of Audits TDOT Overhead Rate Approval Process
Andrea Lucado Carla Spann Dorota Sek Gabrielle McGurr Medhat Eldahaby Victoria Haendel
Contract Compliance Audits Field Audit Desk Review Indirect Cost Rate (Overhead) Audits Field Audit Desk Review Review of CPA Audit / CPA Workpapers
Out of State Firms Current Indirect Cost Rate Auditors Report Including Indirect Cost Schedule Prepared in Accordance with AASHTO Guidelines Current Internal Control Questionnaire Complete FHWA Contractor Certification of Costs A Cognizant Letter, If One Was Provided Dollar Amount of Direct Overtime Premium And Location on Schedule (Template Available) Note Indirect Cost Rates Expire on June 30th.
In-State Firms CPA Audit Current Indirect Cost Rate Auditors Report Including Indirect Cost Schedule Prepared in Accordance with AASHTO Guidelines Current Internal Control Questionnaire Complete FHWA Contractor Certification of Costs Dollar Amount of Direct Overtime Premium And Location on Schedule (Template Available) If Cognizant Letter is Needed CPA Workpaper Review Program Note Indirect Cost Rates Expire on June 30th.
In-State Firms TDOT Audit 1. January/February TDOT Develops Audit Plan and Makes Initial Contact 2. Submit Pre-Audit Package - March 31st 3. Assigned to Auditor 4. Auditor Proceeds With Desk Review or Field Audit 5. Field Audits Scheduled Starting in April 6. Field Audits 4/5 Days On-Site 7. Final Report with TDOT Approval Letter Issued 8. Indirect Cost Rates Expire on June 30th
Pre-Audit Package Pre-Audit Template Internal Control Questionnaire Depreciation Schedules Form 941/Quarterly Labor Reports W-3 Year End Payroll Summary Trial Balance Chart of Accounts Sample of Completed Timesheets Policies for Vacation and Sick Leave Job Cost Labor Report and Labor Utilization Report Yearly Statements for Employee Insurance Coverage Compensation Plan for Owners Listing of All Jobs General Ledger Income Statement Statement of Cash Flows Written Bonus Policy Written Accounting Policies
