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How far back should records be maintained?

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:

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