Texas Administrative Code
Title 1 - ADMINISTRATION
Part 8 - TEXAS JUDICIAL COUNCIL
Chapter 173 - INDIGENT DEFENSE GRANTS
Subchapter C - ADMINISTERING GRANTS
Section 173.303 - Retention of Records
Current through Reg. 49, No. 38; September 20, 2024
(a) Grantees must maintain all financial records, supporting documents, statistical records, and all other records pertinent to the award for at least three years following the closure of the most recent audit report or submission of the final expenditure report. Records retention is required for the purposes of state examination and audit. Grantees may retain records in an electronic format. All records are subject to audit or monitoring during the entire retention period.
(b) Grantees must retain records for equipment, non-expendable personal property, and real property for a period of three years from the date of the item's disposition, replacement, or transfer.
(c) If any litigation, claim, or audit is started before the expiration of the three-year records retention period, the grantee must retain the records under review until the resolution of all litigation, claims, or audit findings.
