Current through September 24, 2024
(1) Uniform
Accounting System.
(a) Each grantee shall
establish and maintain a uniform accounting system as prescribed by the State's
Comptroller of the Treasury and the Department. Each grantee shall administer
their financial affairs in accordance with generally accepted accounting
practices.
(b) Recipients shall
account separately for community corrections funds.
(c) Victim restitution funds shall be
accounted for separately.
(2) Auditing Requirements.
(a) Each grantee shall cooperate with the
State's Comptroller of the Treasury and the Department in any or all audits of
all books of accounts and financial records.
(b) An audit of all financial records and
books of accounts shall be conducted annually and completed within nine months
after the end of the grant year. Each grantee shall be audited by a licensed
independent accountant selected by the Board and approved by the Comptroller.
One copy of each audit shall be furnished to the board, the Department and
Comptroller of the Treasury, and made available to the press.
(c) The Comptroller of the Treasury shall
insure that audits are prepared in accordance with the generally accepted
governmental auditing standards and determine if the audits meet minimum audit
standards prescribed by the Comptroller. No audit may be accepted as meeting
the requirements of this section until approved by the Comptroller.
(3) Local Responsibility for
Administration of Funds. The applicant shall designate one fiscal agent who is
responsible for the administration of all community corrections funds. In
multi-jurisdictional programs, one fiscal agent shall serve all counties
involved.
(4) Method of Payment.
(a) Community corrections funds shall be
granted through a written formal contract on an annual basis in a form
prescribed by the Commissioner and approved by the Comptroller.
(b) Each new grantee may receive up to 15% of
its yearly grant at the beginning of the grant year and thereafter on a monthly
reimbursement basis after the receipt and approval of a request for funds
invoice, program monitoring report(s) and a financial monitoring report. The
Department may readjust the monthly allocation of funds if a surplus exists
within the grantee's budget.
(5) Allocation of Funds. All funds, including
interest earned and supervision fees, shall only be used for eligible offenders
and services. Any funds not spent by the recipient shall be reported to the
Department at the end of the fiscal year. These unspent funds, along with any
supplemental funding provided by the Tennessee General Assembly, may be used at
the discretion of the Commissioner for eligible offenders and
services.
(6) Financial Monitoring
System.
(a) Each participant shall participate
in the statewide financial monitoring system as set forth by the Commissioner
in administrative policies and procedures. Each participant shall prepare and
submit all reports required by the Department on a timely basis.
(b) Each fiscal agent shall establish and
maintain a financial monitoring procedure which will provide the financial
information required by the Department and the Comptroller of the
Treasury.
(c) The fiscal agent
and/or designee shall be responsible for approving all financial expenditures
and for providing required financial reports to the grantee and the
Department.
(d) The grantee shall
maintain financial records for a minimum of three years.
(7) Withdrawal.
(a) Any participant can withdraw from
participation in the program established by the Tennessee Community Corrections
Act with written authorization of the county legislative body or board of
directors after written notification is given to the Commissioner during the
fourth quarter of the grant year. Recipients who request withdrawal shall be
terminated on the last day of the grant year.
Authority: T.C.A. Sections
40-36-303,
40-36-304, and 40-36-305.
