(e) Satisfactory documentation supporting DWSRF disbursement requests shall demonstrate that the costs claimed were those approved in the PFA, that they are allowable costs and that the goods or services for which the costs were incurred have been provided. Satisfactory documentation may include, but is not limited to, the following:

1. (1) signed copies of payment vouchers or invoices, cancelled checks, details of current indirect cost and fringe benefit rates, copies of all subagreements, executed construction contracts, change orders, payroll records, tabulations of allowable costs incurred to date;
2. (2) for construction, the latest cumulative work-in-place estimate and a summary of executed change orders for each construction contract;
3. (3) for professional services, a description of the nature of the service, and documentation that the service was provided according to the terms of a professional services agreement;
4. (4) for purchase of equipment not included in a construction contract, a detailed list of equipment purchased, price of each item, and the method and details of the procurement of each item and, where applicable, the origin of its manufacture; and

5. (5) for project services approved in a PFA to be provided by employees of the recipient, employee time records, signed by the employee and the employee’s supervisor, which account for all hours worked in the period covered, and describe in detail the work claimed as approvable.

   All documentation for a project shall be incorporated and referenced in project accounts maintained by the recipient in accordance with generally accepted government accounting principles, or, in the case of non-governmental recipients, generally accepted accounting principles.