Louisiana Administrative Code
Title 48 - PUBLIC HEALTH-GENERAL
Part I - General Administration
Subpart 3 - Licensing and Certification
Chapter 47 - Family Violence Shelter
Section I-4713 - Accounting and Recordkeeping

1. All transactions and events must be recorded, classified and summarized in appropriate journals; providing chronological records of transaction having a common origin and ledgers of accounts to receive and consolidate transaction amounts related to a given classification.

2. Expenditures must be kept in the following cost categories: Salaries, Fringe, Travel, Operating Services, Supplies, Equipment, Other. The provider will submit a monthly operating statement to the state detailing monthly expenditures by cost category.

3. All records shall be maintained in an accessible, standardized order and format and shall be subject at all reasonable times to inspection and audit by the state agency and the legislative auditor.

4. A provider shall not permit public funds to be paid, or committed to be paid, to any person to which any of the members of the governing body, administrative personnel, or members of the immediate families of members of the governing body, or administrative personnel have any direct or indirect financial interest, or in which any of these persons serve as an officer or employee, unless the services or goods involved are provided at a competitive cost or under terms favorable to the provider. The provider shall have written disclosure of any financial transaction with the facility in which a member of the governing body, administrative personnel, or his/her immediate family is involved.

5. All books, records and other documents relevant to the expenditure of state funds must be retained for six years after final payments.

6. A provider shall have sufficient space, facilities and supplies for providing effective recordkeeping services.