(A) A local or joint county corrections planning board or its designee, shall have responsibilities for managing the continuum of community control sanctions, including:
(1) Fiscal and operational requirements;
(3) Complying with all the following requirements:
(a) Relevant local, state and federal laws;
(b) Relevant administrative rules of the department of rehabilitation and correction
(c) The department's bureau of community sanctions' policies, procedures and audit standards relating to these programs; and
(d) Any terms and conditions contained in the grant agreement between the county, group of counties, or municipality and the department.
(4) Submitting an annual report describing the achievements of these programs to the department's bureau of community sanctions; and
(5) Working cooperatively with other areas of the local criminal justice system and the department.
(B) The following shall be subject to a fiscal audit by personnel of the department:
(1) A county or municipality receiving funding for a community control sanction;
(2) Organizations contracting with a county, group of counties or municipality for services included in the approved grant application.
Each county, municipality or contracted organizationthat receives funding from the department for a community control sanction shall establish and maintain financial records for expenditures that relate directly to the program.
(C) Indirect expenditures that benefit more than one program may be prorated to the programs based on the most appropriate method for the allocation of expenditures. The basis for prorating indirect expenditures shall include, but is not limited to, the following methods as approved by the American institute of certified public accountants:
(1) The total square feet used by the program;
(2) The number of employees;
(3) The number of employee hours worked in a program; and
(4) The number of clients served by the program.
119.032 review dates:
Promulgated Under: 119.03
Statutory Authority: 5120.01 , 5149.31
Rule Amplifies: 5149.34 , 5149.35 , 5149.36
Prior Effective Dates: 7/13/93 (Emer.), 10/13/93, 7/1/96, 3/25/00, 7/1/02, 4/8/07