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Record retention requirements for awards to recipients receiving a grant or cooperative agreement directly from USAID to carry out a project or program are set forth in Title 22 of the Code of Federal Regulations (CFR), Section 226.53.
According to 22 CFR 226.53(b), with limited exceptions, “Financial records, supporting documents, statistical records, and all other records pertinent to an award shall be retained for a period of three years from the date of submission of the final expenditure report or, for awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, as authorized by USAID.”
Part 226.53(e) further states that “USAID, the Inspector General, Comptroller General of the United States, or any of their duly authorized representatives, have the right of timely and unrestricted access to any books, documents, papers, or other records of recipients that are pertinent to the awards, in order to make audits, examinations, excerpts, transcripts and copies of such documents.”
Source: AUDIT REPORT NO. 7-688-10-004-P February 26, 2010
This information is derived from audit reports of the Office of the Inspector General. The source refers to the audit report, which is available on this site as part of the Audit Database Project: an educational tool for compliance with USAID regulations. Please see the disclaimer of this site before using this information.
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