Tenn. Comp. R. & Regs. 0420-02-03-.08 - ACCOUNTING PROCEDURES
(1) Each county
shall maintain adequate documentation for all expenditures made by each of its
correctional facilities.
(2) Each
participating county must maintain a daily log for each of its correctional
facilities containing the names of all individuals (i.e. felons, misdemeanants,
pretrial detainees, parole violators, etc.) incarcerated in the facility,
indicating the reason they are incarcerated therein, and reflecting when they
were admitted to or removed from the facility.
(3) The books, records, and documents of the
participating county facility, insofar as they relate to the money received or
expenditures made in regard to the program, must be maintained for a minimum of
three (3) years.
(4) All books,
records, and documents relating to the County Corrections Incentive Program
shall be subject to audit at any reasonable time upon reasonable notice by the
Department of Correction, the Judicial Cost Accountant, or their duly appointed
representatives. The records shall be maintained in accordance with generally
accepted accounting principles and at no less than those recommended in the
Accounting Manual for recipients of grant funds in Tennessee published by the
Comptroller of the Treasury, State of Tennessee.
(5) In the event that a county has been
reimbursed pursuant to T.C.A. §
41-8-106(h) for housing convicted felons
for a continuous period of three (3) or more fiscal years and has received the
maximum amount allowed per prisoner per day as reasonable allowable costs
during this period, then the county shall thereafter be presumed to be entitled
to the full maximum amount allocated per prisoner per day as reimbursement of
reasonable allowable costs for housing such prisoners and will not be required
to provide documentation to the department regarding costs incurred beyond
information necessary to determine the number of prisoner days for which the
county is entitled to reimbursement.
Notes
Authority: T.C.A. §§ 41-8-106 and 41-8-108.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.