Current through Register Vol. 54, No. 25, June 22, 2024
Section 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.The provisions of this § 117.8 adopted August 2, 1985, effective 8/3/1985, 15 Pa.B. 2802; amended May 15, 1992, effective 5/16/1992, 22 Pa.B. 2532; amended June 25, 1999, effective 6/26/1999, 29 Pa.B. 3205.