skip navigation
Contact Us | Careers at OJP | OJP Home  

Chapters:

Retention and Access Requirements for Records

Retention of Records

Jump to Section:
Coverage
Retention Period

You must retain all financial records, supporting documents, statistical records, and all other records pertinent to the award for at least 3 years after receiving notification from the awarding agency that the award has been financially and programmatically closed.

  • Retention is required for purposes of Federal examination and audit.
  • Records may be retained in an electronic format.

information iconFinancial Management Tip

State or local governments may impose record retention and maintenance requirements in addition to those described in this chapter.

Coverage

The retention requirement includes, if applicable, books of original entry, source documents supporting accounting transactions, the general ledger, subsidiary ledgers, personnel and payroll records, cancelled checks, and related documents and records.

  • Source documents may include copies of all awards, applications, and required recipient financial and narrative reports.
  • Personnel and payroll records must include the time and attendance reports for all full-time and/or part-time individuals reimbursed under the award.
  • Time and effort reports are also required for consultants.

[ back to top ]

Retention Period

The 3-year retention period starts from whichever is later: the date when the awarding agency notifies you of financial and programmatic closure of the award, OR when the closure of a single audit report covering the entire award period is submitted.

  • If any legal claim, negotiation, audit, or other action involving the records has started before the expiration of the 3-year period, the records must be retained until completion of the action and resolution of all issues which arise from it or until the end of the regular 3-year period, whichever is later.

box with checkmarkAction Item

Please note that if your award has been monitored or audited, the 3-year time frame begins after the closure of all recommendations in the audit or the closure of the grant, whichever is later.

[ back to top ]