(a)

1. (1) Costs submitted for reimbursement must have actually been expended by the utility owner prior to including the expense on an invoice, unless the Arkansas Department of Transportation has previously given approval in writing for an alternate procedure.
2. (2) If expenses have been incurred but not paid, the expense should not be included on the invoice.

(c) Method of billing. All final invoices must include:

1. (1) Department job number;
2. (2) Project location/description;
3. (3) Utility owner work order number;
4. (4) Time period for the work included in the invoice;
5. (5) Name, telephone number, and email address of a contact person;
6. (6) Signature of a utility owner representative and signature date;
7. (7) Summary comparison of actual project costs to the estimated costs for each category (construction, engineering, right-of-way, etc.) from beginning of work to date;
8. (8) Detail of costs incurred with comparison to original contract or approved change order quantities;
9. (9) Total previous payments;
10. (10) Recomputation of any reimbursable percentage in accordance with the relocation agreement;
11. (11) Copies of canceled checks or other documentation of payment to contractors or consultants for current claim;
12. (12) Supporting documentation for overhead and indirect expense rates;

13. (13) Explanation for any:

    1. (A) Overrun of item quantities/amounts;
    2. (B) Additional items of work; or
    3. (C) Changes in scope of work; and
14. (14) As-built plans.

(d) Certification.

1. (1) Final bills, for other than lump-sum agreements, shall contain a certification by an appropriate official of the utility owner, i.e., controller, chief financial officer, accounting department manager, facility manager, mayor, county judge, etc., that all items billed reflect actual expenditures by the utility owner for the relocation of its facilities.

2. (2)

   1. (A) An acceptable form of certification follows: "This is to certify that the costs for labor, equipment, materials, supplies, contractor payments and other items included in this final bill reflect actual expenditures incurred by the utility owner for the relocation of its facilities under the Agreement for which the bill is submitted and that records to support all charges are on file in the utility owner's offices at (insert utility owner's address)."
   2. (B) The department job number, job name, utility owner name, printed name of official, signature, and date shall be shown on the certification form.

(e) Payment.

1. (1) The department will review the invoice and supporting documentation upon receipt.
2. (2) Properly prepared and itemized invoices will be paid promptly upon verification.
3. (3) Any questioned cost will necessitate an explanation from the utility owner before payment can be made.
4. (4) Partial payment for the supported cost may be processed pending resolution of the questioned amount or amounts.
5. (5) Under no circumstances can accumulated payments or a single payment exceed the total amount of the agreement and any modifications or change orders.