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4.6 Records and Reports. Records and reports received from schools
 consist of applications for approval to operate vocational courses
 which list the type of course, name of instructor, salary to be
 paid the instructor, length of course, and other pertinent infor-
 mation; an attendance record for each class which lists the number
 of students enrolled, their attendance, and the number of hours
 taught during the course; a course outline covering the content
 that is to be taught; and an annual narrative report covering the
 operation of the vocational training program.

 Local counties shall be responsible for keeping within their
 respective centers records of the age and field and extent of
 employment of students enrolled in extension classes.

 4.7 Program Review. Programs are reviewed by the state and area
 supervisors through frequent visits to the local centers involved
 to verify the propriety of the expenditures claimed for reim-
 bursement of matching funds. Failure to conform to the written
 agreement may cause the local board to forfeit all entitlement to
 reimbursement from federal or matching funds when so deemed
 necessary by the State Board to enforce the provisions of the
 State Plan.

4.8 Audits of State Board Accounts. An annual audit is made of state
 and local receipts and expenditures by the state auditor and his
 staff to ascertain if funds are spent in accordance with state laws
 and State Board regulations, and to determine the accuracy of
 accounting. No audits are made by independent auditors.

4.9 Purchase of Instructional Equipment and Supplies.

 4.91 Equipment Purchases. All equipment shall be purchased
 after prior approval by the state supervisor concerned
 and authorization by the state director, and it shall be
 used directly for instruction in the shop, laboratory, or
 classroom.

 4.92 Inventory Records. An invoice will be furnished for all
 items of equipment costing $10 or more, or those not
 expendable during a one-year period, at the time a
 request for reimbursement is made.

 4. 93 Sale or Transfer of Equipment. At any time equipment
 ceases to be used for an approved vocational program or
 is sold, a pro rata amount of the value shall be returned
 to the State Board. In lieu of the above, another school
 may acquire title to the equipment for use in an approved
 program through purchase from the local board of