[OAC 5101-9-29]

(1)Documentation must conform to all requirements prescribed by ODJFS, state statute or administrative rule, and federal statute or regulation. The accounting system maintained by the auditee must document all financial transactions including, but not limited to, the following:

(a)Receipts,

(b)Disbursements,

(c)Transfers,

(d)Collections,

(e)Refunds, and

(f)Advances.

The auditee must maintain documentation which permits reconstruction of all transactions and the proper completion of all reports required by state and federal law or regulations, and which substantiates compliance with applicable state and federal law and regulations.

(2)The auditee is responsible for making available to Bureau of Audit personnel all records necessary to fully document the nature of all transactions. Records shall include sufficient detail to disclose the following:

(a)Services provided to program participants,

(b)Administrative cost of services provided to program participants,

(c)Charges made and payments received for 2 (a) and 2 (b),

(d)Cost of operating the agencies, programs, activities and functions, and

(e) All other cost or data required by federal statute or regulation, state statute or administrative rule.

REFERENCE: A-87 Attachment (C) (G) (5), 45 CFR 98.65