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Agreement as indicated in Attachment E, Justification of Advance Payment. Attachment E shall specify the amount of
<br />advance disbursement requested and provide an explanation of the necessity for and proposed use of the funds.
<br />(10)RECORDS
<br />a. As required by 2 C.F.R. § 200.337, the federal awarding agency, Inspectors General, the Comptroller
<br />General of the United States, and the Division, or any of their authorized representatives, shall enjoy the right of access to
<br />any documents, papers, or other records of the Sub -Recipient which are pertinent to the Federal award, in order to make
<br />audits, examinations, excerpts, and transcripts. The right of access also includes timely and reasonable access to the
<br />Sub -Recipient's personnel for the purpose of interview and discussion related to such documents. Finally, the right of
<br />access is not limited to the required retention period but lasts as long as the records are retained.
<br />b. As required by sections 20.055(6)(c) and 215.97(5)(b), Florida Statutes, the Division, the Chief
<br />Inspector General of the State of Florida, the Florida Auditor General, or any of their authorized representatives, shall
<br />enjoy the right of access to any documents, financial statements, papers, or other records of the Sub -Recipient which are
<br />pertinent to this Agreement, in order to make audits, examinations, excerpts, and transcripts. The right of access also
<br />includes timely and reasonable access to the Sub -Recipient's personnel for the purpose of interview and discussion
<br />related to such documents.
<br />c. As required by 2 C.F.R. § 200.334, the Sub -Recipient shall retain sufficient records to show its
<br />compliance with the terms of this Agreement, as well as the compliance of all subcontractors or consultants paid from
<br />funds under this Agreement for a period of three (3) years from the date of submission of the final expenditure report. The
<br />following are the only exceptions to the three (3) year requirement: Financial records, supporting documents, statistical
<br />records, and all other non-federal entity records pertinent to a federal award shall be retained for a period of three (3)
<br />years from the date of submission of the final expenditure report or, for federal awards that are renewed quarterly or
<br />annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the
<br />federal awarding agency or pass-through entity in the case of a Sub -Recipient. federal awarding agencies and pass-
<br />through entities shall not impose any other record retention requirements upon non-federal entities.
<br />i. If any litigation, claim, or audit is started before the expiration of the three (3) year period, the records shall be
<br />retained until all litigation, claims, or audit findings involving the records have been resolved and final action
<br />taken.
<br />ii. When the non-federal entity is notified in writing by the federal awarding agency, cognizant agency for audit,
<br />oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention
<br />period.
<br />iii. Records for real property and equipment acquired with federal funds shall be retained for three (3) years after
<br />final disposition.
<br />iv. When records are transferred to or maintained by the federal awarding agency or pass-through entity, the three
<br />(3) year retention requirement is not applicable to the non-federal entity.
<br />V. Records for program income transactions after the period of performance. In some cases, recipients shall report
<br />program income after the period of performance. Where there is such a requirement, the retention period for the
<br />records pertaining to the earning of the program income starts from the end of the non-federal entity's fiscal year
<br />in which the program income is earned.
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