10. ALLOWABLE COSTS INCURRED BY VOLUNTEERS
Certain costs associated with the performance of agency services by volunteers are an allowable use of Federal funds. These include authorized travel, meals, accommodation, and child care costs. To be allowable, the kinds of costs and the conditions under which these costs may be incurred must be clearly addressed in the agency's policies and regulations. These regulations should specify when and for whom a cost is allowable; whether prior approval is needed; and the receipts, documentation, and signatures required. Records for all costs incurred by volunteers must meet auditing standards.
The regulations and procedures for payment must be carefully explained to volunteers before they become involved in program activities. Volunteers need to know whether a cost will be prepaid, reimbursed at the time (such as child care costs for Policy Council members), or at a later date. While allowable costs for out-of-town and overnight travel should be consistent with agency policies for staff, it is well to remember that many volunteers (for example, parents, students, retired persons) are not able to pay these costs themselves for later reimbursement.
REFERENCE TEXT CITATION
"HDS Discretionary Grants Administration Manual." TN86-1.Chapter 3. Cost Principles and Procedures
D. Allowable CostsAdvisory or Policy Councils. Costs incurred by advisory or policy councils to carry out grant programs. These costs may include travel, subsistence, and costs incidental to attending meetings.
Child Care Costs. When authorized by the recipient's written policies, child care costs to allow authorized participants or representatives to attend official board or council meetings, subject to the limitations in program guidelines or regulations.
"HDS Position Statement On Volunteerism." HDS-IM-82-1, Office of Human Development Services, July 26, 1982.
Reimbursement of Volunteers:Although volunteers are not paid a wage for services provided, at agency option, they may be reimbursed for legitimate expenses incurred in the performance of their duties such as mileage, meals, or per diem (if overnight travel is involved). Such reimbursement should be based on established written policies of the agency and are an allowable use of Federal funds in block grant, formula grant and discretionary programs....
REFERENCE TEXT CITATION
"Head Start Program Performance Standards." 45-CFR 1304, Appendix' B—Head Start 1-30-2, The Parents, November 1984.
B. The Role of the Parents1.c Functions
(3) Head Start Policy Council Members of Head Start Policy Groups whose family income falls below the "poverty line index" may receive meeting allowances or be reimbursed for travel, per diem, meal and baby sitting expenses incurred because of Policy Group meetings.