S Implementation Grant Award from the N.C. Department of Correction for the Implementation of the Orange-Chatham Criminal Justice Partnership Program

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B. Accounting Requirements: Grantee agrees to record all project costs following generally accepted fund accounting procedures. A separate account number or cost recording system must separate all project costs from the Grantee's other or general expenditures. Adequate documentation for all project costs, must be maintained. Such financial records and supporting documentation must be retained and available for audit purposes for three years. Adequate documentation is defined as follows for each major budget category: 1. Personnel: Documentation must include time and attendance records,payroll periods, payment rate and a brief description of the service(s)provided. Time Reports must be signed by the employee and supervisor. This requirement applies to all North Carolina Department of Correction Criminal Justice Partnership Program project personnel paid from grant funds. 2. Contractual Services: For individual consultants, documentation must include time and attendance reports showing time period, payment rate, hours per day and service(s) provided. Documentation must be signed by the consultant and the project director. In case of organizations performing professional services, documentation must include a detailed billing indicating services performed or products delivered, payment rate consistent with contractual agreement, and approval by the project director. 3. Travel: Documentation must be detailed, to include date, destination,round trip mileage,reason for travel, and itemization of expenses. Receipts for parking, tuition, registration, and lodging are required. Expense vouchers will include the signature of the employee and supervisor. 4. Supplies and Other Operating Expenses and Equipment: Documentation must include purchase order authorization, audited vendor invoices approved by the project director(and other higher authorizing official, if appropriate). The Grantee further agrees to maintain a current inventory of all project equipment. 5. Construction and Renovation: Documentation must include contracts for services,payment rate consistent with contractual arrangement, construction supply costs and invoices, architectural plans(if appropriate), dates for start and completion of projects, detailed billing to indicate services performed and/or delivered, AND necessary approvals by project director. C. Payment and Utilization of Funds: Funds awarded are to be expended only for purposes and activities covered by the Grantee's approved project plan and budget. Project funds may not be expended prior to the grant contract effective date. Project funds disbursement is subject to completion of conditions set forth as a checklist in the award letter. This checklist of conditions is incorporated by reference and made a part 4