Code of Massachusetts Regulations
815 CMR - COMPTROLLER'S DIVISION
Title 815 CMR 2.00 - State Grants, Federal Grant Awards, Federal Subgrants And Subsidies
Section 2.08 - Records Management

(1) Recipients of Grants and Subsidies. All recipients of Grants or Subsidies must maintain a Grant or Subsidy file with complete records of expenditures or how the funds were disbursed in accordance with the Grant or Subsidy. Grant files should include any Grant Applications, or other disbursement documents, contractual documents and reporting back to the Grantor. The Grantee shall maintain records, books, files and other data as specified in a Contract and in such detail as shall properly substantiate claims for payment under a Contract, for a minimum retention period of seven years beginning on the first day after the final payment under a Contract, or such longer period as is necessary for the resolution of any litigation, claim, negotiation, audit or other inquiry involving a Contract. The Department shall have access, as well as any parties identified under Executive Order 195, during the Grantee's regular business hours and upon reasonable prior notice, to such records, including on-site reviews and reproduction of such records at a reasonable expense.

(2) State Departments Grant and Subsidy Records shall be maintained in accordance with 815 CMR 10.00: Records Management of Bills, Vouchers and Contracts.