[Code of Federal Regulations]

[Title 45, Volume 1]

[Revised as of October 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 45CFR74.53]



[Page 232-233]

 

                        TITLE 45--PUBLIC WELFARE

 

           SUBTITLE A--DEPARTMENT OF HEALTH AND HUMAN SERVICES

 

    PART 74_UNIFORM ADMINISTRATIVE REQUIREMENTS FOR AWARDS AND SUBAWARDS TO INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NONPROFIT ORGANIZATIONS, AND 

COMMERCIAL ORGANIZATIONS--Table of Contents

 

                    Subpart C_Post-Award Requirements

 

Sec. 74.53  Retention and access requirements for records.



    (a) This section sets forth requirements for record retention and 

access to records for awards to recipients.

    (b) 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. The only exceptions are the following:

    (1) If any litigation, claim, financial management review, or audit 

is started before the expiration of the 3-year period, the records shall 

be retained until all litigation, claims or audit findings involving the 

records have been resolved and final action taken.

    (2) Records for real property and equipment acquired with Federal 

funds shall be retained for 3 years after final disposition.

    (3) When records are transferred to or maintained by the HHS 

awarding agency, the 3-year retention requirement is not applicable to 

the recipient.

    (4) Indirect cost rate proposals, cost allocations plans, etc., as 

specified in Sec. 74.53(g).

    (c) Copies of original records may be substituted for the original 

records if authorized by the HHS awarding agency.

    (d) The HHS awarding agency will request transfer of certain records 

to its custody from recipients when it determines that the records 

possess long term retention value. However, in order to avoid duplicate 

recordkeeping, the HHS awarding agency may make



[[Page 233]]



arrangements for recipients to retain any records that are continuously 

needed for joint use.

    (e) HHS awarding agencies, the HHS Inspector General, the U.S. 

Comptroller General, 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. This right also includes timely and 

reasonable access to a recipient's personnel for the purpose of 

interview and discussion related to such documents. The rights of access 

in this paragraph are not limited to the required retention period, but 

shall last as long as records are retained.

    (f) Unless required by statute, the HHS awarding agency will not 

place restrictions on recipients that limit public access to the records 

of recipients that are pertinent to an award, except when the HHS 

awarding agency can demonstrate that such records shall be kept 

confidential and would have been exempted from disclosure pursuant to 

the Freedom of Information Act, 5 U.S.C. 552, if the records had 

belonged to the HHS awarding agency.

    (g) Paragraphs (g)(1) and (g)(2) of this section apply to the 

following types of documents, and their supporting records: Indirect 

cost rate computations or proposals, cost allocation plans, and any 

similar accounting computations of the rate at which a particular group 

of costs is chargeable (such as computer usage chargeback rates or 

composite fringe benefit rates).

    (1) If the recipient submits to the Federal Government or the 

subrecipient submits to the recipient the proposal, plan, or other 

computation to form the basis for negotiation of the rate, then the 3-

year retention period for its supporting records starts on the date of 

such submission.

    (2) If the recipient is not required to submit to the Federal 

Government or the subrecipient is not required to submit to the 

recipient the proposal, plan, or other computation for negotiation 

purposes, then the 3-year retention period for the proposal, plan, or 

other computation and its supporting records starts at the end of the 

fiscal year (or other accounting period) covered by the proposal, plan, 

or other computation.



                       Termination and Enforcement