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WAC 173-95A-800

Accounting requirements for grant and loan recipients.

(1) Recipients must maintain accurate records and accounts for the project in accordance with Generally Accepted Accounting Principles (GAAP) as issued by the Governmental Accounting Standards Board (GASB), including standards related to the reporting of infrastructure assets, or in accordance with the state standards in RCW 43.09.200 Local government accountingUniform system of accounting.
(2) Accounting irregularities may result in an immediate payment hold. The director may require immediate repayment of misused loan or grant funds.
[Statutory Authority: Chapters 90.50A and 70.146 RCW. WSR 17-17-040 (Order 16-04), § 173-95A-800, filed 8/9/17, effective 9/9/17. Statutory Authority: RCW 90.48.035. WSR 07-14-096 (Order 05-16), § 173-95A-800, filed 6/29/07, effective 7/30/07.]
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