Utah Admin. Code R990-100-16 - Property and Equipment
(1) Each
eligible entity shall develop procedures for control of property and equipment
that comply with 45 CFR Part 75 . These procedures shall include; but are not
limited to:
(a) An effective system of
authorization and approval of equipment purchase;
(b) Accounting practices for recording
assets;
(c) Detailed records of
individual assets which are maintained and periodically balanced with the
general ledger accounts;
(d)
Effective procedures for authorizing and accounting for equipment disposal;
and
(e) Secure storage of property
and equipment.
Notes
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