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the grant; and

(F) the net book value of the asset at the end of the grant year.

(8) In a description of facilities rented, a grantee shall report actual expenditures for that purpose in the same manner that expected expenses must be reported under (b)(8) of this section.

(9) In a statement of major, nonrecurring capital costs, a grantee shall report actual expenditures in the same manner that expected costs are required to be reported under (b)(9) of this section.

(10) In a statement of income and sources of income during the grant year, a grantee shall report, in a summary form, the grantee’s revenues and expenses for all of its operations during the grant year, and the sources of revenues and the purposes of expenditures. The department will not supply forms for this statement.

(11) In a statement of changes in fund balances, a grantee shall provide a summary of all changes that occurred in the grantee’s fund accounts during the grant year. The department will not supply forms for this statement.

(12) In a statement of transactions with related parties and organizations, a grantee shall report all financial dealings with related parties and organizations that gave rise to costs for which the grantee sought reimbursement under the grant agreement, in the same form that expected transactions are required to be reported under (b)(11) of this section. (Eff. 1/13/85, Register 93) Statutory Authority: Authority: AS 47.05.010 AS 47.40.011 AS 47.40.031 7 AAC 53.960. Definitions. Repealed 1/13/85. Publisher’s note: When repealed, this section was numbered 7 AAC 50.960. 7 AAC 53.961. Required facility reports.