20 CAR § 861-106 – Recordkeeping requirements

(a) Policy. In order to comply with state and federal weatherization program requirements, it is the policy of the Arkansas Energy Office of the Division of Environmental Quality that subgrantees maintain records which fully disclose the amount and disposition of funds received.
(b) Procedures.
1. (1) In addition to other required financial and programmatic information, certain costs shall be documented as follows:
  1. (A) Storage— original receipt or a copy of the cancelled check;
  2. (B) Tools — original invoice;
  3. (C) Liability insurance— copy of the policy and the premium schedule or a copy of the cancelled check;
  4. (D) Inventory— original invoice and inventory control; and
  5. (E) On-site supervision and administrative salaries — administration/on-site payroll summary.
2. (2) These records shall be available for inspection by Arkansas Energy Office of the Division of Environmental Quality and/or United States Department of Energy monitors.