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A TRUE COPY CERTIFICATION ON LAST PAGE J.R. SMITH, CLERK interview and discussion related to such documents. Finally; the right of access is not limited to the required retention period but lasts as long -,- As the records are retained. b. As required by 2 C:F.R., §200:331 a 5 ); :the Division, the Chief Inspector General of thettate:of Florida; the: Florida Auditor General, or any of their authorized representatives, shall enjoy the right of,access to any documents, financial statements, papers, or other records of the Sub -Recipient s. which are pertinent to this Agreement, in order to make audlits, examinations, excerpts, and transcripts. The right of access also includesaimely and reasonable access t6the Sub -Recipients personnel for the purpose of interview and discussion'related "to such documents. c. As required by Florida Department=of:State's record retention requirements (Chapter 119;:.Florida Statutes) and by 2 C:F:R §200.333i.the Suf}Recipient shall retain sufficient records to show its compliance. with the terms of this Agreement, as well as:#he.`compliance of all subcontractors or consultants,: paid from funds under:this Agreement; -for a periodpifive (5) years from the date of submission: of -the -final expenditure report. The- following -are the only exceptions to the five (5) year requirement: 1. If any litigation, claim, or audit is started before the expiration of the 5 -year period Ahen;the records must -°be retained until all_litigation,:,claims, or audit findings involving the records have, been resolved and final action taken. ii. When<the Division or the Sub -Recipient is notified in writing by the Federal awarding. -agency, cognizant.agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period;: M. Records for real property and;equipment acquired with Federal funds,must i be retained for 5 years after final disposition. I iv. When records are transferred to:or maintained by the Federal awarding agency or pass-through. entity, the_5-year; retention requirement is not applicable to the Sub=Recipient. V. Records for program incometransactions after.the period of performance. In some-caset-recipients must report 'program.. income after the_ period. of. performance. Where there is such a gregd rement, the retention period for-the,records' pertamir g: to ;the earning of the, program income starts from -the end ofthe.non-Federalentity'sfscal year'in which=the program income is earned. vi. Indirect cost rate proposals and cost allocations plans. This paragraph applies 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). d. In accordance with 2 G.F.R. §200.334, the Federal awarding agency must request transfer of certain records to its custody from the Division or the Sub -Recipient when it determines that the records possess long-term retention value. 4 i� 7