Section 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.Utah Admin. Code R990-100-16
Amended by Utah State Bulletin Number 2020-02, effective 12/23/2019