[Code of Federal Regulations]
[Title 7, Volume 4]
[Revised as of January 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 7CFR248.23]

[Page 448-449]
 
                          TITLE 7--AGRICULTURE
 
    CHAPTER II--FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE
 
PART 248_WIC FARMERS' MARKET NUTRITION PROGRAM (FMNP)--Table of Contents
 
                   Subpart G_Miscellaneous Provisions
 
Sec.  248.23  Records and reports.

    (a) Recordkeeping requirements. Each State agency shall maintain 
full and complete records concerning FMNP operations. Such records shall 
comply with 7 CFR part 3016 and the following requirements:
    (1) Records shall include, but not be limited to, information 
pertaining to financial operations, FMNP coupon issuance and redemption, 
equipment purchases and inventory, nutrition education, and civil rights 
procedures.
    (2) All records shall be retained for a minimum of 3 years following 
the date of submission of the final expenditure report for the period to 
which the report pertains. If any litigation, claim, negotiation, audit 
or other action involving the records has been started before the end of 
the 3-year period, the records shall be kept until all issues are 
resolved, or until the end of the regular 3-year period, whichever is 
later. If FNS deems any of the FMNP records to be of historical 
interest, it

[[Page 449]]

may require the State agency to forward such records to FNS whenever the 
State agency is disposing of them.
    (3) Records for nonexpendable property acquired in whole or in part 
with FMNP funds shall be retained for three years after its final 
disposition.
    (4) All records shall be available during normal business hours for 
representatives of the Department of the Comptroller General of the 
United States to inspect, audit, and copy. Any reports resulting from 
such examinations shall not divulge names of individuals.
    (b) Financial and recipient reports. State agencies shall submit 
financial and FMNP performance data on a yearly basis as specified by 
FNS and required by section 17(m)(8) of the CNA. Such information shall 
include, but shall not be limited to:
    (1) Number and type of recipients (Federal and non-Federal).
    (2) Value of coupons issued.
    (3) Value of coupons redeemed.
    (c) Source documentation. To be acceptable for audit purposes, all 
financial and FMNP performance reports shall be traceable to source 
documentation.
    (d) Certification of reports. Financial and FMNP reports shall be 
certified as to their completeness and accuracy by the person given that 
responsibility by the State agency.
    (e) Use of reports. FNS will use State agency reports to measure 
progress in achieving objectives set forth in the State Plan, and this 
part, or other State agency performance plans. If it is determined, 
through review of State agency reports, FMNP or financial analysis, or 
an audit, that a State agency is not meeting the objectives set forth in 
its State Plan, FNS may request additional information including, but 
not limited to, reasons for failure to achieve these objectives.