0420-02-03-.08
Accounting Procedures
Cite as Tenn. Comp. R. & Regs. 0420-02-03-.08
(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.
COUNTY CORRECTIONAL INCENTIVES PROGRAM PARTICIPATION
CHAPTER 0420-02-03
AND FUND DISTRIBUTION SUBSIDY GRANT FUNDS