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(h) entertainment expenses; <br /> (i) charter, school bus and sightseeing expenses; <br /> (j) fines and penalties; <br /> (k) charitable donations; <br /> (1) interest expense on long-term borrowing and debt retirement other than on <br /> publicly-owned equipment and facilities; <br /> (m) income taxes; <br /> (n) expenses associated with compliance with the Single Audit Act (31 U.S.C. <br /> 7501 et seq); <br /> (o) expenses for freight haulage provided by Grantee; <br /> (p) any expense reimbursed from insurance; <br /> (q) maintenance of vehicles which are not used for public transportation or to <br /> support operations (e.g., supervisory and maintenance vehicles); and <br /> (r) any other expense determined by the Department as ineligible. <br /> ITEM 7 - RECORD RETENTION <br /> All costs charged to the Project shall be supported by properly executed and clearly <br /> identified payrolls, time records, invoices, contracts, vouchers or checks evidencing <br /> in detail the nature and propriety of the charges. Such documentation shall be <br /> readily accessible on site at least until Project closeout. <br /> The Grantee shall maintain, for a minimum of three years after the completion of <br /> the contract, adequate books, records, and supporting documents to verify the <br /> amounts, recipients, and uses of all disbursements of funds passing in conjunction <br /> with the contract; the contract and all books, records, and supporting documents <br /> related to the contract shall be available for review and audit by the Auditor General <br /> or the Department (hereinafter"Auditing Parties"): and the Grantee agrees to <br /> cooperate fully with any audit conducted by the Auditing Parties and to provide full <br /> access to all relevant materials. Failure to maintain the books, records, and <br /> supporting documents required by this section shall establish a presumption in favor <br /> of the State for the recovery of any funds paid by the State under the contract for <br /> which adequate books, records, and supporting documentation are not available to <br /> support their purported disbursement. <br /> If any litigation, claim, negotiation, audit or other action involving the records has <br /> been started prior to the expiration of the three-year period, Grantee shall retain the <br /> records for three years after completion of the action and resolution of all issues <br /> arising from it. <br /> 4 <br />