A center must maintain an accounting system and records that:(1) records revenue and expenditures using generally accepted accounting principles;(2) includes a chart of accounts that lists all accounts by an assigned number;(3) contains a general ledger and subsidiary ledgers;(4) maintains supporting documentation for all revenue and expenditures, including, but not limited to:(A) receipts or vouchers for revenue;(B) bank statements reconciled to the general ledger bank accounts;(C) canceled checks;(D) deposit slips;(E) approved invoices;(F) receipts;(G) leases;(H) contracts;(I) time sheets;(J) inventory; and(K) cost allocation worksheets;(5) identifies all funding sources and expenditures by separate fund type; and(6) uses a double-entry accounting system, either cash, accrual, or modified accrual.