Ala. Admin. Code r. 290-080-092-.10

Current through Register Vol. 43, No. 1, October 31, 2024

Section 290-080-092-.10 - Maintenance Of Records

(1) County or City Board of Education Grantee.

(a) Each grantee shall establish and maintain on a current basis adequate records which reflect each transaction with respect to program and fiscal activity as these relate to the administration of the Catastrophic Trust Fund for Special Education grant.

(b) The records for each grant period (each fiscal year ending September 30) shall be retained for a period of five (5) years following the date of notification of grant, Alabama Administrative Code r. 290-080-092-.08(1).

(c) The State Superintendent of Education, or any of the State Superintendent's duly authorized representatives, shall have access, for the purpose of review and examination, to Catastrophic Trust Fund for Special Education grant records and supporting documents maintained by the county or city board of education grantee.

(d) The records involved in any claim or expenditure which has been questioned by a review in accordance with Alabama Administrative Code r. 290-080-092-.10(1)(c) or by an audit by the State of Alabama Examiners of Public Accounts or by an independent audit by an accountant employed by a LEA or an audit by the State Auditor must be retained until resolution of any such review or audit questions.

Author: Dr. Coleman Kenneth Wilson and Mr. William J. Rutherford.

Ala. Admin. Code r. 290-080-092-.10

New March 12, 1992 effective April 20, 1992.

Statutory Authority: 1991 Ala. Acts 91-594 and Code of Ala. 1975, § 32-5-313 as amended by 1991 Ala. Acts 91-824.