Mailing Address:
Division of Real Estate &
Land Management
2045 Morse Rd.
Building C-4
Columbus, OH 43229-6693

Office of Trails Billing Procedural Guide Project Work, Billing & Reimbursement

1. Finance Responsibility

   The participant is responsible for the financial management of an approved project.



2. Accounting for Funds Received

   The Participant shall implement accounting procedures to assure proper disbursement and accounting of projects expenditures. The accounting procedures must be based on generally accepted accounting standards and principles and must meet the following requirements:
   
   
   • Established separate accounts and support documents for each project. Each account shall be identified by the project number assigned to your project given by the Department.
   
   
   • Identify all receipts in sufficient detail to show the source of each receipt.
   
   
   • Itemize all support documents for project expenditures in detail and show exact nature of each expenditure. Do not list any items as “miscellaneous”.