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B. Accounting Requirements: Grantee agrees to record all project costs following <br /> generally accepted fund accounting procedures. A separate account number or cost <br /> recording system must separate all project costs from the Grantee's other or general <br /> expenditures. Adequate documentation for all project costs, must be maintained. <br /> Such financial records and supporting documentation must be retained and available for <br /> audit purposes for three years. Adequate documentation is defined as follows for each <br /> major budget category: <br /> 1. Personnel: Documentation must include time and attendance records,payroll periods, <br /> payment rate and a brief description of the service(s)provided. Time Reports must be <br /> signed by the employee and supervisor. This requirement applies to all North Carolina <br /> Department of Correction Criminal Justice Partnership Program project personnel paid <br /> from grant funds. <br /> 2. Contractual Services: For individual contractual service providers, <br /> documentation must include time and attendance reports showing time period, <br /> payment rate,hours per day and service(s) provided. Documentation must be <br /> signed by the contractual service provider and the project director. In case of <br /> organizations performing professional services, documentation must include a <br /> detailed billing indicating services performed or products delivered, payment <br /> rate consistent with contractual agreement, and approval by the project <br /> director. <br /> 3. Travel: Documentation must be detailed, to include date, destination,round trip <br /> mileage,reason for travel, and itemization of expenses. Receipts for parking, <br /> tuition, registration, and lodging are required. Expense vouchers will include the <br /> signature of the employee and supervisor. <br /> 4. Supplies and Other Operating Expenses and Equipment: Documentation <br /> must include purchase order authorization, audited vendor invoices approved by <br /> the project director(and other higher authorizing official, if appropriate). The <br /> Grantee further agrees to maintain a current inventory of all project equipment. <br /> 5. Construction and Renovation: Documentation must include contracts for <br /> services,payment rate consistent with contractual arrangement, construction supply <br /> costs and invoices, architectural plans(if appropriate), dates for start and completion <br /> of projects, detailed billing to indicate services performed and/or delivered,AND <br /> necessary approvals by project director. Payment of rent shall not be made on <br /> facilities constructed, renovated or acquired with CJPP grant funds without prior <br /> written approval from CJPP. <br /> C. Payment and Utilization of Funds: Funds awarded are to be expended only for <br /> purposes and activities covered by the Grantee's approved project plan and budget. <br /> 4 <br />