31 Tex. Admin. Code § 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.
Notes
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