Records pertinent to the award must be retained for a period of three (3) years from the date of submission of the final expenditure report. Sub-grantees must provide access, including performance measurement information, in addition to the financial records, supporting documents, statistical records, and other pertinent records indicated in 2 C.F.R. 200.333.

A file shall be kept on each sub-award. The file should reflect the sub-award number and should at least contain the following:

1. Supporting documentation of any expenditures pertaining to this sub-award (i.e., original receipts, invoices, etc.);
2. Documentation of employee and volunteer timesheets pertaining to the sub-award;
3. Signed copies of any contract supported by the sub-award;
4. Documentation for sub-award matching funds;
5. Indirect cost rate;
6. Property records of equipment purchased with grant funds, including serial numbers; and
7. Other pertinent information (i.e., correspondence with DCJS, budget revisions, special conditions, etc.)