Institutions may receive funds for staffing positions from federal sources,
as well as State funds.
General Federal Guidelines
The federal "Uniform Administrative Requirements for Grants and
Cooperative Agreements to State and Local Governments" (Common Rules)
state that the length of the retention period is, generally, three (3)
years after one of the following starting dates:
- When grant support is continued or renewed at annual or other intervals:
the retention period for the records of each funding period starts on
the day the grantee or sub grantee submits to the awarding institution
its single or last expenditure report for that period.
- When grant support is continued or renewed quarterly: retention period
for each year's records starts on the day the grantee submits its expenditure
report for the last quarter of the Federal fiscal year.
- All other cases: retention period starts on the day t/he grantee
submits its final expenditure report. If an expenditure report has been
waived, the retention period starts on the day the report would have
been due.
In addition, the federal Single Audit Act provides institutions with
general permission to comply with state audit requirements for most records.
Other Federal Requirements
Common Rules also cite certain other starting dates for beginning the
three (3) year retention period that affect overall retention requirements
for records. Thus, for records series specifically involving the expenditure
of federal funds, the institution should request federal guidance regarding
requirements to retain records. Institutions should be able to follow
general state retention requirements for most payroll records, based on
general guidance provided above.
When a federal institution requires retention of records for longer periods
than those provided in this schedule, institution staff should obtain
specific, written directions from a federal institution detailing retention
requirements and indicating terms and conditions to be followed. In addition,
if the federal institution specifically requires retention of certain
payroll records for periods longer than the periods provided in this schedule,
the institution must submit Records Retention/Disposition Authorizations
(RDAs) to the Public Records Board for each records series.
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