Page 1579

(6) a record of meals and lodging provided as taxable compensation to employees;

(7) a record of all travel paid for by the grantee, including date, amounts spent, person traveling and relation of that person to the grantee, and purpose of trip; and

(8) A separate record for the petty cash fund that includes

(A) an account summary;

(B) a cash count record;

(C) petty cash vouchers for each disbursement;

(D) receipts for payments out of petty cash; and

(E) receipts for each time that the petty cash fund was replenished from the bank. (Eff. 1/13/85, Register 93) Statutory Authority: Authority: AS 47.05.010 AS 47.40.011 AS 47.40.031 7 AAC 53.940. Revenues. Repealed 1/13/85. Publisher’s note: When repealed, this section was numbered 7 AAC 50.940. 7 AAC 53.941. Allowable costs. (a) The department will reimburse a grantee for the payment of a cost only if

(1) the grantee provides adequate written evidence, in the form prescribed by 7 AAC 53.901 — 7 AAC 53.999, that the cost was incurred and paid in accordance with the terms of a residential child care facility grant;

(2) the cost is reflected in the budget in the grant agreement;

(3) the cost is an allowable cost; and