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A grantee shall maintain grant and subcontract records, including records of the receipt and disposition of grant income, for a period of three years in addition to the current year. For the purpose of this section
(1) the retention period for each year's records will begin at the date that the grant terminated; and
(2) the grantee 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.
History: Eff. 6/28/90, Register 114; am 9/11/2002, Register 163
Authority: AS 14.07.060
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Last modified 7/05/2006