To facilitate recording of ROW costs, as well as establishing a system to facilitate a final audit, parcel and project costs must be recorded in a manner that allows them to be accumulated by categories of expenditures. The ROW staff must maintain cost records broken down to show at least the following items of parcel costs:

land,
damages and adjustments,
improvements,
title,
appraisal fees,
court costs,
miscellaneous (to include those costs normally submitted directly to the Finance Division for payment),
relocation costs, and
utility adjustments.