SECTION 25.19. Maintenance of Records and Accounts

(a) Records to substantiate all charges must be maintained by the participant and made available for examination by agency representatives at any time. Records shall be maintained separately to facilitate examination or audit.

(b) All expenses will be described in a summary format referencing account document number, description, payee, date, and amount.

(c) The participant must maintain a complete accounting of all claimed expenses and their supporting detail, including, but not limited to, records of equipment use, time cards, payroll records, invoices, contracts, and canceled checks.

(d) Participants charging a fee for public beach use and access as authorized by the General Land Office rules for management of the beach/dune system (§15.8 of this title (relating to Beach User Fees)) may be reimbursed for expenditures only under the following conditions.

(1) The participant is currently in compliance and has been in compliance with the beach user fee provisions contained in the General Land Office rules for management of the beach/dune system (§15.8 of this title (relating to Beach User Fees)) during the fiscal year for which reimbursement is sought.

(2) The participant maintains and spends the funds received under this subchapter subject to the same requirements as those provided for beach user fee revenues in the General Land Office rules for management of the beach/dune system (§15.8 of this title (relating to Beach User Fees)).

(e) All substantiating documents in support of this program will be kept in the office of the county or city internal auditor, or if the county or city does not have an internal auditor, in the office of its chief financial officer, for a period of two years following the termination of the state fiscal year in which the project agreement expires.

Source Note: The provisions of this §25.19 adopted to be effective April 14, 1992, 17 TexReg 2241; amended to be effective July 9, 1993, 18 TexReg 4193.