To maintain books, documents, papers, and records involving transactions related to the contract.

Retention period: 3 years after final payment under the contract. 32 CFR 7.607-17, 7.607-22 (retention: 7.104-15, 7.104-41)

1.7-1.13 [Reserved]

1.14 Contractors with cost reimbursement type supply contracts. [Amended]

To maintain books, records, documents and other evidence pertaining to the expenses for which reimbursement is claimed under the contract.

Retention period: 3 years after date of "completion" voucher or invoice or until settlement of litigation, whichever is longer. 32 CFR 7.203-7. ASPR 7-203.7 1.15 Subcontractors with contracts of a cost, cost-plus-fixed-fee, time-andmaterial, or labor-hour type under cost reimbursement type prime supply contracts. [Amended]

To maintain books, records, documents, and other evidence pertaining to the expenses for which reimbursement is claimed under the subcontract.

Retention period: 3 years after date of "completion" voucher or invoice or until settlement of litigation, whichever is longer. 32 CFR 7.203-7. ASPR 7203.7

Subcontractors with subcontracts of a cost, cost-plus-fixed-fee, timeand-material, or labor-hour type under cost-reimbursement type prime research and development contracts. [Amended]

To maintain books, records, documents and other evidence pertaining to all direct and indirect costs of whatever nature for which reimbursement is claimed under the subcontract.

Retention period: 3 years after date of "completion" voucher or invoice or

1.23

Contractors with fixed price contracts in excess of $2,500 for supplies or experimental, developmental or research work other than (a) construction, alterations or repair of buildings, bridges, roads, or other kinds of real property or (b) experimental, developmental or research work with educational or nonprofit institutions when no profit is contemplated. [Amended]

To maintain books, records, documents and other evidence bearing on the cost and expenses of the contractor under the contract and relating to work terminated (may be kept in microfilm or other photographic form to the extent approved by the contracting officer).

photographic form to the extent approved by the contracting officer).

Retention period: 3 years after final settlement. 32 CFR 8.701. ASPR 8-701 1.25 Subcontractors with fixed price subcontracts. [Amended]

To maintain books, records, documents and other evidence bearing on the cost and expenses of the contractor under the contract and relating to work terminated (may be kept in microfilm or other photographic form to the extent approved by the contracting officer). Retention period: 3 years after final settlement. 32 CFR 8.706. ASPR 8–706 [Deleted]

1.26 1.27

Contractors with Army, Navy, Air Force.

To keep control records for Government property, whether furnished to or acquired by a contractor for the account of the Government, to be designated and used as official contract records by the Government, whenever possible. Records and procedures shall be reviewed and approved by the Contract Administrator; status of records should be readily ascertained; consolidated property records may be maintained. Property records shall show a unit price, determined by the Government, and property amount number for each item (summary stock records may be maintained in lieu of individual property records for items of plant equipment having a value of less than $500 each when designated by the contract administrator in accordance with departmental procedures). Records include those of material, special tooling, plant equipment, real property, and scrap. (Specific information given in Code.)

Retention period: Not specified. 32 CFR 30.2, paragraphs 301 and 304; 32 CFR 30.3, paragraphs 207 and 210. (Various regulations of the Army, Navy, and Air Force repeat these requirements as they relate to particular types of contracts.)

Retention period: 6 years after closing of the account. 32 CFR 82.48-1. ASPR App. E 414.1 (c) (3) 1.29-1.30 [Reserved]

1.31

Contractors with negotiated costreimbursement type incentive or price redeterminable contracts.

To maintain books, records, documents, and other evidence sufficient to reflect all direct and indirect costs claimed to have been incurred and anticipated to be incurred for the performance of the contract.

Retention period: 3 years after final payment under the contract. 32 CFR 7.104-41. ASPR 7-104.41

1.32 Contractors with stevedoring contracts. [Amended]

To maintain books, papers, or other accounting records pertaining to stevedoring contracts.

Retention period: 3 years after expiration or termination of the contract. 32 CFR 7.1002-21, 7.1002-22 (retention: 7.104-15). ASPR 7-1002.21

2. Department of the Air Force 2.1-2.2 [Reserved]

3.1

3. Department of the Army

Reclamation Board, State of California, as operating agency for the Big Dry Creek Reservoir and Diversion, Fresno County Stream Group. To keep a continuous record of Big Dry Creek Reservoir stage, including specified inflow, release, diversion, flow, and such other operational data as shall be deemed necessary by the operating agency or as shall be requested by the District Engineer, Corps of Engineers, Department of the Army, in charge of the locality.

Retention period: Not specified. 33 CFR 208.83

3.2 Owners of private interstate toll bridges.

To keep records relating to construction, financing, and promotion of such bridge.

66-003-67-5

IV. DEPARTMENT OF HEALTH, EDUCATION, AND WELFARE

1. Office of Education

1.1 Local educational agencies receiving Federal grants for construction of minimum school facilities in areas affected by Federal activities under Public Law 81-815, as amended. [Amended]

To keep all records supporting claims for Federal grants.

Retention period: (1) Until completion of fiscal audit and/or administrative reviews which are conducted regularly by Federal agencies, or (2) for 3 years following the fiscal year to which the claim relates, whichever is later, except as otherwise notified.

The records involved in any claim or expenditure which has been questioned shall be further maintained until necessary adjustments have been made and the adjustments have been reviewed and cleared by the Federal agencies making the reviews. 45 CFR 114.30

1.2 Local educational agencies receiving Federal grants to cover current expenditures in areas affected by Federal activities under Public Law 81874, as amended. [Amended]

To keep all records supporting claims for Federal grants.

Retention period: (1) Until completion of fiscal audit and/or administrative reviews which are conducted regularly by Federal agencies, or (2) for 3 years following fiscal year to which the claim relates, whichever is later, except as otherwise notified.

The records involved in any claim or expenditure which has been questioned shall be further maintained until necessary adjustments have been made and the adjustments have been reviewed and cleared by the Federal agencies making the reviews. 45 CFR 115.43

Retention period: Until notified of the completion of the program reviews and of the fiscal audit covering the records.

Records supporting accountability for and disposition of school facilities constructed and nonconsumable equipment costing $100 or more purchased under the State plan (whether from Federal or matching funds) shall be kept until notification in writing of the completion of the review and audit covering the disposition of such school facilities and equipment. 45 CFR 104.36

1.4

State and local agencies receiving financial assistance for vocational education in agriculture, distributive occupations, home economics, and trades and industries, including the fishery trades and industry, and practical nurse training and area vocational education programs under the Smith-Hughes and/or George-Barden Acts, as amended.

To keep all records supporting claims for Federal grants or relating to the accountability of the grantee for expenditures of Federal grants and matching funds.

Retention period: Until notified of the completion of the program reviews and of the fiscal audit covering the records. Records supporting accountability for nonconsumable equipment purchased under the program (whether from Federal or matching funds) and costing $10 or more shall be kept until notification of the completion of the review and audit covering the disposition of such equipment. 45 CFR 102.24, 103.2

countability of the State agency for expenditure of the Federal funds and of its share of the cost of providing training under the act.

Retention period: (1) For 3 years after the close of the fiscal year in which the expenditure was made by the State agency or any public or private educational agency or institution; or (2) until the State agency is notified that such records are not needed for program administration review; or (3) until the State agency is notified of the completion of the Federal fiscal audit, whichever is later.

The records involved in any claim or expenditure which has been questioned shall be further maintained until necessary adjustments have been made and the adjustments have been reviewed and cleared by the Commissioner. 45 CFR 160.13

1.7

Agencies receiving Federal financial assistance for noncommercial educational television broadcast facilities pursuant to title III of the Communication Act of 1934.

(a) To maintain all records relating to the receipt and expenditure of the Federal grant funds and to the expenditure of non-Federal share of the cost of the project.

Retention period: (1) For 3 years after close of fiscal year in which expenditure was made, or (2) until audit is completed or (3) until agency notifies that such records are no longer needed for program administration review, whichever is later. Records involved in any expenditure which has been questioned shall be further maintained until the matter has been reviewed and cleared by the Secretary. 45 CFR 60.19

(b) To maintain descriptive inventories or other records supporting accountability of all items of transmission apparatus costing $100 or more acquired or installed with Federal financial assistance.

Retention period: 10 years after completion of the project. 45 CFR 60.19 1.8

1.9

[Transferred to IV 6.1]

State commissions receiving financial assistance under section 105 and institutions receiving financial assistance for construction of higher education facilities under the Higher Education Facilities Act of 1963. [Revised]

(a) State commissions. To maintain (1) accounts and documents supporting

expenditures for expenses, (2) inventories and other records supporting accountability for purchase of equipment items costing $50 or more per unit, (3) records of each application received, and (4) records of all hearings on appeals and all proceedings by which it establishes relative priorities and recommended Federal shares for eligible projects considered.

(b) Institutions, cooperative graduate center boards, and higher education building agencies. To maintain all accounting records relating to approved projects, including bank deposits, canceled checks, etc., for audit and inspection by the Federal Government.

Retention period: (a) (1) Until notified of completion of Federal audits for the Federal fiscal year concerned, (2) until notified of the completion of review and audit by HEW covering disposition of such equipment, (3) at least 2 years after final action is taken, and (4) at least 3 years; (b) 3 years after the completion of the project or until the applicant is notified of completion of the Government's audit, whichever is later. 45 CFR 170.6

1.10

1.11

[Deleted]

State and local educational agencies receiving financial assistance under title III of the National Defense Education Act for strengthening instruction in science, mathematics, history, civics, geography, economics, industrial arts, modern foreign language, English, and reading. [Amended]

To keep all records supporting claims for Federal grants or relating to the accountability of the grantee for expenditures of Federal grants and matching funds.

Retention period: (1) For 3 years after the close of the fiscal year in which the expenditure was made by the State or local education agency; or (2) until the State agency is notified that such records are not needed for program administration review; or (3) until the State agency is notified of the completion of the Department's fiscal audit, whichever is later.

Records supporting accountability for nonconsumable equipment purchased under the program for supervision, related services or administration, and costing $50 or more shall be kept until notification of the completion of the review and audit covering the disposition