A form should support each invoice.

Upon completion of the utility adjustment, the utility owner will submit a final billing of actual cost to the LPA. Final billings should reflect determination of eligibility of each item of cost for TxDOT reimbursement.

Final billings should include supporting documentation and a thoroughly detailed breakdown of costs. Supporting documentation includes time sheets, invoices, equipment usage reports, bid tabulations, and payroll documentation. TxDOT must be furnished with sufficient information to ensure that payment will be eligible for Federal and/or TxDOT participation.

The final billing should also show applicable percentages, when used, so computed amounts may be verified.

The LPA should take immediate steps to secure quitclaims to any abandoned utility property interests and should submit the recorded original along with the final billing.

A form
ROW-U-45 Tabulation of Utility Adjustments
should support each invoice.
TxDOT reimbursement is contingent upon receipt of the required instruments.
LPA reimbursements will be made upon completion of audit.

Note:

The cost records and accounts of the utility are subject to audit for three years from the date final payment was received.

Table 11-3. Types of Supporting Documentation

Cost Type	Preferred Documentation	Acceptable Documentation
Utility Labor	Certified Time Sheets	Certified Utility Company's accounting ledger
Utility's Equipment	Certified Time Sheets	Certified Utility Company's accounting ledger
Materials and Supplies	Invoice from Supplier	Inspector's diary of material on hand or installed and the Certified Utility Company's accounting ledger
Consultant Engineering	Invoice from Consultant	Completed Plan Sets and Certified Utility Company's accounting ledger
Contractor Services	Invoice from Contractor	Inspector's diary or approval of work and the Certified Utility Company's accounting ledger

Note: On the first page of Certified Time Sheets and Certified Utility Company accounting ledger should be on company letterhead with the company logo with a statement of accountability. This will also be accompanied with a signature of an officer of the company or representative with signature authority on the first page of the ledger or time sheet.