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with the record retention requirements of Part V of Attachment 1, Audit Requirements for Awards of
<br />State Financial Assistance. The Grantee shall cooperate with the Department to facilitate the
<br />duplication and transfer of such records or documents upon the Department's request.
<br />6.2. The Grantee shall maintain books, records, and documents in accordance with the generally accepted
<br />accounting principles to sufficiently and properly reflect all expenditures of funds provided by the
<br />Department under this Agreement.
<br />6.3. The Grantee shall comply with all applicable requirements of section 215.97, F.S., and Attachment 1,
<br />Audit Requirements for Awards of State Financial Assistance. If the Grantee is required to undergo an
<br />audit, the Grantee shall disclose all related party transactions to the auditor.
<br />7. RECORDS
<br />7.1 As required by section 215.97, F.S., and Rule 691-5.006, F.A.C, the Department, the Department of
<br />Financial Services, and the Florida Auditor General, or any of their authorized representatives, shall enjoy
<br />the right of access to any documents, financial statements, papers, or other records of the Grantee which
<br />are pertinent to this Agreement, in order to make audits, examinations, excerpts, and transcripts. The
<br />right of access also includes timely and reasonable access to the Grantee's personnel for the purpose of
<br />interview and discussion related to such documents. This provision does not limit the Department's
<br />authority to conduct or arrange for the conduct of additional audits or evaluations of state financial
<br />assistance or limit the authority of any state awarding agency inspector general, the Auditor General, or
<br />any other state official.
<br />7.2 The Grantee shall maintain all records, including those pertaining to any and all contractors,
<br />subcontractors, and consultants to be paid from funds provided under this Agreement and further
<br />including documentation of all program costs in a form sufficient to determine compliance with the
<br />requirements and objectives of the Application, and all other applicable laws and regulations, for the
<br />longer of five (5) years after the end of the performance period specified in the table above and all
<br />pending matters or the period required by the General Records Schedules maintained by the Florida
<br />Department of State.
<br />7.3 If the Grantee's record retention requirements terminate prior to the requirements stated herein, the
<br />Grantee may meet the Department's record retention requirements for this Agreement by transferring
<br />its records to the Department at that time, and by destroying duplicate records in accordance with
<br />section 501.171, F.S., and, if applicable, section 119.0701, F.S. The Grantee shall adhere to established
<br />information destruction standards such as those established by the National Institute of Standards and
<br />Technology Special Publication 800-88, "Guidelines for Media Sanitization" (2006). See
<br />http://csrc.nist.gov.
<br />7.4 In accordance with section 216.1366, F.S., the Grantee shall permit the Department to inspect the
<br />Grantee's financial records, papers, and documents that are directly related to the performance of the
<br />Agreement or the expenditure of state funds and the programmatic records, papers, and documents
<br />that the Department determines are necessary to monitor the performance of the Agreement or to
<br />ensure that the terms of the Agreement are being met. The Grantee shall provide such records, papers,
<br />and documents requested by the Department within ten (10) business days after the request is made.
<br />8. PUBLIC RECORDS
<br />The Grantee, an agency as defined in section 119.011(2), F.S., must comply with the requirements of Chapter
<br />119, F.S., in the performance of its obligations under this Agreement. The Grantee must also ensure that any
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