Rules & Regulations of the State of Tennessee
Title 0420 - Correction
Subtitle 0420-02 - Division of County Programs
Chapter 0420-02-03 - County Correctional Incentives Program Participation and Fund Distribution Subsidy Grant Funds
Section 0420-02-03-.08 - ACCOUNTING PROCEDURES

(1) Each county shall maintain adequate documentation for all expenditures made by each of its correctional facilities.

(2) Each participating county must maintain a daily log for each of its correctional facilities containing the names of all individuals (i.e. felons, misdemeanants, pretrial detainees, parole violators, etc.) incarcerated in the facility, indicating the reason they are incarcerated therein, and reflecting when they were admitted to or removed from the facility.

(3) The books, records, and documents of the participating county facility, insofar as they relate to the money received or expenditures made in regard to the program, must be maintained for a minimum of three (3) years.

(4) All books, records, and documents relating to the County Corrections Incentive Program shall be subject to audit at any reasonable time upon reasonable notice by the Department of Correction, the Judicial Cost Accountant, or their duly appointed representatives. The records shall be maintained in accordance with generally accepted accounting principles and at no less than those recommended in the Accounting Manual for recipients of grant funds in Tennessee published by the Comptroller of the Treasury, State of Tennessee.

(5) In the event that a county has been reimbursed pursuant to T.C.A. § 41-8-106(h) for housing convicted felons for a continuous period of three (3) or more fiscal years and has received the maximum amount allowed per prisoner per day as reasonable allowable costs during this period, then the county shall thereafter be presumed to be entitled to the full maximum amount allocated per prisoner per day as reimbursement of reasonable allowable costs for housing such prisoners and will not be required to provide documentation to the department regarding costs incurred beyond information necessary to determine the number of prisoner days for which the county is entitled to reimbursement.