[Code of Federal Regulations]

[Title 49, Volume 1]

[Revised as of October 1, 2005]

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

[CITE: 49CFR19.53]



[Page 173-174]

 

                        TITLE 49--TRANSPORTATION

 

          Subtitle A--Office of the Secretary of Transportation

 

PART 19_UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS 

WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT 

ORGANIZATIONS--Table of Contents

 

                    Subpart C_Post-Award Requirements

 

Sec. 19.53  Retention and access requirements for records.



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

access to records for awards to recipients. Federal awarding agencies 

shall not impose any other record retention or access requirements upon 

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, as authorized by the Federal awarding agency. The only 

exceptions are the following.

    (1) If any litigation, claim, 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 Federal 

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 paragraph Sec. 19.53(g).

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

records if authorized by the Federal awarding agency.

    (d) The Federal awarding agency shall 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, a Federal awarding agency may make arrangements 

for recipients to retain any records that are continuously needed for 

joint use.

    (e) The Federal awarding agency, 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. 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,



[[Page 174]]



but shall last as long as records are retained.

    (f) Unless required by statute, no Federal awarding agency shall 

place restrictions on recipients that limit public access to the records 

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

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 Federal awarding agency.

    (g) Indirect cost rate proposals, cost allocations plans, etc. 

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 submitted for negotiation. If the recipient submits to the 

Federal awarding agency 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 not submitted for negotiation. If the recipient is not 

required to submit to the Federal awarding agency 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