20 AAC 30.945 - Retention of records
The grantee and any subgrantee shall retain grant records, including records of the receipt and disposition of grant income, for a period of three years, with the following qualifications:
(1) the grantee and the subgrantee shall
retain the records as long as an audit is in progress or as long as audit
findings, litigation, or claims involving the records are pending;
and
(2) the retention period for
each year's records begins at the date of submission to the council of the
grantee's or subgrantee's final report or its equivalent.
Notes
Authority:AS 44.27.052
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