14B NCAC 09 .0204. DISALLOWABLE COSTS

(a)  Due to the administrative costs involved in processing a refund from grantees, disallowed costs of one hundred dollars ($100.00) and under, may not be required to be refunded and included in the final written audit report. All questions and/or disallowed costs for any amount will be fully explained in the audit report; however, it is the Secretary's designee's responsibility to decide if the amount of one hundred dollars ($100.00) or less of state funds be included in the final report and a refund required, based on the reasons for this disallowed cost.

(b)  All costs related to the development, presentation, implementation and monitoring of any plan will be disallowed if such plans were in noncompliance with the board's established criteria and approval procedures for accepting offenders into the program.  The method of any repayment will be determined by the Secretary or his designee on a case-by-case basis.  All necessary approvals must be documented in order to be considered allowable.  To be allowable, all changes to the board's criteria and approval procedures for accepting offenders into the program must be approved by the Secretary or his designee prior to the adoption of these changes.

 

History Note:        Authority G.S. 143B-500 through 143B-507;

Eff. January 1, 1988;

Transferred from 14A NCAC 11 .0404 Eff. June 1, 2013.