1. (a) The Applicant should collect, authenticate and assemble an Expended Budget and all final verifying documentation, including a CPA Audit Opinion if required by this chapter, and submit it to the Texas Film Commission within 60 days of completing Texas expenditures. The Texas Film Commission will perform the initial review, and a compliance audit will be performed by the Office of the Governor's Compliance and Oversight Division.

2. (b) The Expended Budget should be in a format acceptable to the Office of the Governor and should contain all final verifying documentation including, but not limited to:

   1. (1) A Texas Moving Image Industry Incentive Program Verification Worksheet confirming that all program requirements have been met and final verifying documentation is complete;
   2. (2) Expenditure reports that document all eligible Texas spending;
   3. (3) Copies of all invoices, receipts, pay orders and any other documentation considered necessary by the Office of the Governor for auditing the expenditure reports;
   4. (4) Completed Declaration of Texas Residency Forms for all Texas Resident Crew and Cast members;
   5. (5) Crew and Cast lists that document Crew and Cast members, which also indicate whether such Crew and Cast members were paid or not (regardless of whether the Applicant was the source of payment), the absence of which indication shall create the presumption that such Cast and Crew were indeed paid;
   6. (6) Call sheets, production reports or production calendars that document all production days;
   7. (7) The CPA Audit Opinion, if required by §121.15 of this chapter;

   8. (8) Final content;

      1. (A) Feature Films and Television Programs must submit a copy of the final script or final content for review.
      2. (B) Commercials, Digital Interactive Media Productions, Reality Television Projects and Educational or Instructional Videos must submit final content (or online access to final content) for review.

   9. (9) Additional documentation may be required including, but not limited to, the following:

      1. (A) Financials, including all reports of expenditures.
      2. (B) Proof of payment for expenditures.
      3. (C) Feature Films and Television Programs that choose the Texas Wage Option and that spend less than $5 million in eligible Wages must provide expenditure reports documenting all eligible Texas spending (not just eligible Wage spending) in order to establish the percentage for calculating their grant amount (unless such percentages are established by expended Wages alone).
3. (c) It is the responsibility of the Applicant to ensure that the final verifying documentation submitted in the Expended Budget is correct and complete. Once the Expended Budget is accepted for review by the Texas Film Commission, the Applicant will not be able to submit additional information unless requested to do so by the Office of the Governor.

Source Note:The provisions of this §121.11 adopted to be effective March 10, 2008, 33 TexReg 2019; amended to be effective November 22, 2009, 34 TexReg 8029; amended to be effective August 28, 2011, 36 TexReg 5201.