Subchapter F. GRANTS AND REIMBURSEMENTS TO MUNICIPALITIES

§ 85.51. General requirements.

 Grants shall be available from the Department to municipalities to reimburse them for allowable costs incurred in complying with the requirements of the act. Grants shall be limited to:

   (1)  Seventy-five percent of the costs incurred for the development and implementation of a bluff setback ordinance and regulations required by this chapter as well as 75% for the costs incurred by a municipality in revising a setback ordinance and regulations established prior to the act to comply with this chapter.

   (2)  Fifty percent of the allowable costs for the ongoing administration of an ordinance incurred by a municipality. Allowable costs for administration of bluff setback ordinance shall not include those costs which are offset by reasonable permit fees imposed by the municipality.

 (a)  All applications for grants shall be made on forms provided by and in a manner prescribed by the Department and shall contain and be supplemented with such information as may be required by the Department.

 (a)  Municipalities shall maintain books, records, documents, correspondence and other evidence pertaining to the costs and expenses incurred under §  85.52 (relating to limitation of grants and reimbursements) to the extent and in such detail as will properly reflect all costs, direct and indirect, of labor, materials, equipment, supplies and services, and other costs and expenses of whatever nature for which funding has been provided under the grant. Such records shall be maintained in accordance with generally accepted accounting principles. A detailed explanation of the accounting procedures and types of records are contained in the ‘‘Manual of Accounting and Related Financial Procedures for Pennsylvania Municipalities,’’ published and distributed by the Department of Community Affairs, Forum Building, Harrisburg, Pennsylvania 17120.

 (b)  A municipality shall maintain accounting records and supporting documentation which identify all revenue and costs from the effective date to expiration date of the grant. As a minimum, the following books of account shall be used:

   (1)  Cash receipts journal.

   (2)  Cash disbursement journal.

   (3)  Payroll journal.

   (4)  General journal.

 (c)  In the event a municipality records transactions by the accrual method of accounting, additional records shall be required.

 (d)  The following documentation should be retained in file:

   (1)  Copies of revenue documents.

   (2)  Original vendor invoices.

   (3)  Payroll records.

   (4)  Cancelled checks.

   (5)  Worksheets used to prepare grant reports and other related grant information. All records should be retained for a period of three years from the grant expiration date or until all pending matters are resolved.