North Carolina Administrative Code
Title 10A - HEALTH AND HUMAN SERVICES
Chapter 97 - ECONOMIC OPPORTUNITY
Subchapter C - COMMUNITY SERVICES BLOCK GRANT PROGRAM
Section .1200 - RETENTION OF RECORDS AND CLOSING
Section 97C .1201 - RETENTION OF RECORDS
Universal Citation: 10A NC Admin Code 97C .1201
Current through Register Vol. 39, No. 6, September 16, 2024
(a) Except as provided in Paragraph (b) of this Rule, records of the grant recipient and their subcontractors related to CSBG must be retained for five years from the starting date, specified in Paragraph (c) of this Rule.
(b) Records with special requirements are:
(1) If any litigation, claim, or audit is
started before the expiration of the five-year period, the records shall be
retained until all litigations, claims, or audit findings involving the records
have been resolved;
(2) Records for
nonexpendable property acquired with federal funds shall be retained for five
years after its final disposition; and
(3) When records are transferred to or
maintained by the federal sponsoring agency the five-year retention requirement
is not applicable to the recipient.
(c) The retention period starts from the date of the submission of the final financial report by the grant recipient.
Authority
G.S.
143B-10;
143B-276;
143B-277;
143-323(d);
Eff. December 1, 1983;
Pursuant to
G.S.
150B-21.3A, rule is necessary without
substantive public interest Eff. April 25,
2015.
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