Minnesota Administrative Rules

9535.2700 REPORTING AND MAINTENANCE OF RECORDS.

Subpart 1.

Purpose.

The county board, its contracting facilities, and subcontractors shall maintain records to document compliance with parts 9535.2000 to 9535.3000 and with the objectives in the approved application.

Subp. 2.

Reporting forms.

The county board shall use forms provided by the commissioner to report the use of funds under Minnesota Statutes, section 245.73, including the number and kinds of persons served, the cost of providing each service, results achieved, and other data deemed necessary by the commissioner. Wherever possible the commissioner shall use the same data which is required for reporting under parts 9520.0500 to 9520.0690. The commissioner shall use these reports and the evaluation from the county board to develop the report to the legislature required by Minnesota Statutes, section 245.73.

Subp. 3.

Financial records.

The county board, its contracting facilities, and subcontractors shall maintain financial records, using generally accepted accounting principles, in a way so that expenditures can be easily compared with the approved budget, that all sources of income can be readily identified, and that documentation is available for all expenditures.

Subp. 4.

Availability for audit inspection.

The county board, its contracting facilities, and subcontractors shall make available for audit inspection all records required by parts 9535.2000 to 9535.3000, upon request by the commissioner.

Subp. 5.

Minimum retention period.

Unless an audit in process requires a longer retention period, the county board, its contracting facilities, and subcontractors shall use the following schedule in retaining a copy of all records required by parts 9535.2000 to 9535.3000:

A.

summary reports relating to the facility, at least ten years;

B.

records of specific payments made and income received, at least ten years; and

C.

all other records, at least four years.

Statutory Authority:

MS s 245.73

History:

L 2003 1Sp14 art 11 s 11; L 2005 c 98 art 3 s 24

Published Electronically:

October 15, 2013