New Jersey Administrative Code
Title 16 - TRANSPORTATION
Chapter 56 - AIRPORT GRANT AND LOAN PROGRAM
Subchapter 7 - AUDIT, RECORDKEEPING, AND RECORD RETENTION
Section 16:56-7.2 - Recordkeeping requirements
Current through Register Vol. 56, No. 18, September 16, 2024
(a) A recipient shall keep records as the Department may prescribe, including records that disclose the amount and the disposition of the grant or loan, the total cost of the project or program, and the amount and nature of that portion of the cost of the project or program paid from sources other than the grant or loan, and records as will facilitate an effective audit.
(b) The Department, or any authorized representatives, shall have access to any books, documents, papers, and records that are pertinent to the project or program, for the purpose of audit and examination.
(c) A recipient shall establish and maintain an accounting record for each individual project or program that identifies the project or program costs.
(d) A recipient shall maintain effective control over and accountability for all project or program funds, property, and other assets allocated for project or program use. Recipients shall adequately safeguard all project or program assets and shall assure that they are used solely for authorized purposes.
(e) The recipient shall include in each contract with a project or program subcontractor or provider of services to the project or program, a clause that allows the Department access to the subcontractor's or provider's records for purposes of accounting and audit.