(b) The facility has written policies and procedures that describe:

1. (1) The methods used for collecting, safeguarding, and disbursing moneys in compliance with accepted accounting procedures;

2. (2) The provisions for:

   1. (A) Internal controls;
   2. (B) Petty cash procedures;
   3. (C) Signature control on all checks;
   4. (D) Handling of juvenile funds; and
   5. (E) Employee expense reimbursement; and
3. (3) Facility insurance coverage that includes workers’ compensation, vehicles, civil liability, and public employee blanket bond.