Fiscal records shall be maintained for five years from the date the Virginia Department for Aging and Rehabilitative Services submits to the U.S. Department of Health and Human Services its final expenditures report for the funding period. This period may be extended, if an audit, litigation, or other action involving the records is started before the end of the five-year period and the records must be retained until all issues arising from the action are resolved or until the end of the five-year period, whichever is later.
22 Va. Admin. Code § 30-60-520
Statutory Authority
§ 51.5-131 of the Code of Virginia; 42 USC § 3001 et seq.