§ 117.8. Retention of records for audit.
(a) Records and supporting documents—that is, receipts, invoices, vouchers, and the like—related to grant funds shall be retained for 3 years. The retention period starts at the end of the funding year—June 30—in which the funding allocation was made.
(b) A county and State agency shall make the records described in subsection (a) available for audit by Commonwealth and Agency officials within 10 days after receiving a written request that those records be made available for audit. The audit request may be made at any time during the 3 year record retention period.
Source The provisions of this § 117.8 adopted August 2, 1985, effective August 3, 1985, 15 Pa.B. 2802; amended May 15, 1992, effective May 16, 1992, 22 Pa.B. 2532; amended June 25, 1999, effective June 26, 1999, 29 Pa.B. 3205. Immediately preceding text appears at serial pages (229883) to (229884).
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