N.Y. Comp. Codes R. & Regs. tit. 15 § 172.6

Current through Register Vol. 46, No. 43, October 23, 2024

Section 172.6 - Financial management systems

(a) Each county's financial management system shall provide for:

(1) accurate, current and complete disclosure of the financial operations of the program;

(2) records that adequately identify the source and application of funds for STOP-DWI activities;

(3) effective control over and accountability for STOP-DWI program funds, property and other assets. Counties shall adequately safeguard all such assets and shall assure that they are used for authorized purposes;

(4) procedures for determining the reasonableness, allowability and allocation of cost in accordance with the provisions of the law, department regulations, and the approved plan and budget;

(5) accounting records that are supported by source documentation; and

(6) appropriate resolution of problems as discovered by monitoring and reviewing, or recommendations made as a result thereof.

(b) Any unspent monies must be retained in the STOP-DWI account.

(c) Projected unspent monies from any given year must be reported in such manner as the commissioner may prescribe.

(d) The county shall maintain records that identify STOP-DWI program revenues and expenditures separately from the county's regular operations. This requires a system of accountability for all program expenditures in accordance with approved budgets.

(e) Financial records, supporting documents, statistical records, and all other records pertinent to the STOP-DWI program shall be retained by the county for a period of seven years. If any litigation or audit is started before the expiration of the seven-year period, the records shall be retained until all litigations or audit findings involving the records have been resolved.

N.Y. Comp. Codes R. & Regs. Tit. 15 § 172.6