Payment for actual reasonable and necessary moving expenses for business concerns (including the operation of a farm) will be made based upon receipted bills from recognized movers after approval of bids submitted and inventories taken pursuant to section 303.3(b)(1) (a) of this Part. In the case of an owner or tenant performing the moving himself, payment would, in the discretion of the trustees, be based on the actual cost of hiring equipment and personnel at prevailing rates in the community for that type of equipment and personnel, or upon bids from two recognized movers and timely inventories which the trustees shall cause to be made. All books and records kept by the owner or tenant shall be subject to review and audit by a State representative during reasonable business hours, all of which shall be documented in forms agreeable to the trustees. Whenever moving is performed by a licensed mover operating under regulatory authority, the amount paid as reimbursement for actual moving expenses shall not be in excess of the tariffs filed by such mover with either the Interstate Commerce Commission or the State Public Service Commission, as the case may be.