Supports for SA Expenditures

4701 - Supports for SA Expenditures (Rev. 1, 05-21-04) The SA must provide, through its accounting and statistical records, support for all expenditures incurred in connection with survey and certification. No particular kind of accounting record, method, or procedure is required, but the State’s accounting records and supporting documents must be such as will permit verification by Federal fiscal audit and CMS administrative review of all charges and of the status of advances made to the State. If a State is receiving grants-in-aid administered by DHHS in connection with its regular program, the accounting and procurement methods and procedures described in the agency’s approved plan for such grant-in-aid program are applicable with respect to the agreement to the fullest extent possible. The State is responsible for securing necessary data from its local or district offices, and ascertaining the validity of all data for budgetary and other purposes.