(a) Allowable costs. A county may receive money from the fund only as reimbursement of allowable costs related to the transportation infrastructure projects listed in accordance with this subchapter. Allowable costs are the necessary project related expenditures properly attributable to the work performed.
  (1) The county must request reimbursement using the forms and procedures specified by the department.
  (2) Reimbursement will be made in accordance with generally accepted cost accounting practices on the basis of direct and related indirect costs that are incurred after the department makes the grant award under §15.190 of this subchapter (relating to Notice of Award).
  (3) The department, on the request of a county, will make intermediate payments not more often than monthly.
(b) Audit. All county cost records and accounts relating to a project that receives money from the fund are subject to audit by representatives of the department and other entities of the State of Texas and, if applicable, the federal government, for a period of three years after the date that final payment is received by the county.

Source Note: The provisions of this §15.192 adopted to be effective December 12, 2013, 38 TexReg 8917; amended to be effective December 5, 2018, 43 TexReg 7805