18 Miss. Code. R. 8-1.1-7

Current through December 10, 2024

Section 18-8-1.1-7 - Record Retention and Access

Overview

Appropriate retention of records is vital to maintaining accountability for proper use of funds. Subgrantees of Mississippi Department of Human Services (MDHS) are required to retain all records pertinent to the subgrant, to allow access to such records including copying and/or removal thereof, and to allow timely and reasonable access to Subgrantee personnel for the purpose of interview and discussion related to such documents. Whenever practical, Subgrantees of the MDHS should collect, transmit, and store Federal award-related information in open and machine-readable formats rather than in closed formats or on paper.

Record Retention

MDHS shall always provide or accept paper versions of Federal award-related information to Subgrantees upon request. If paper copies of Federal award-related information are submitted, MDHS shall not require more than an original and two (2) copies.

Financial records, supporting documents, statistical records, personnel records, and all other records pertinent to the subgrant shall be retained for a period of three (3) years from the date of submission of the final expenditure report, or for subgrants that are renewed quarterly or annually from the date of the submission of the quarterly or annual financial report as reported.

The only exceptions are as follows:

1. If any litigation, claim, financial management review, or audit is started before the expiration of the three (3) year period, the records shall be retained until all such litigation, claims, reviews (including monitoring findings), or audit findings involving the records have been resolved and final action taken, whichever is later.

2. When the Subgrantee is notified in writing by the Federal awarding agency, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or MDHS to extend the retention period.

3. Records for real property and equipment acquired in whole or in-part with Federal or State funds or with funds used to match Federal funds shall be retained for three (3) years after final disposition of such property.

4. When records are transferred to or maintained by the Federal awarding agency or MDHS, the three (3) year retention requirement is not applicable to the Subgrantee.

5. Records for program income transactions after the period of performance.

6. Indirect cost rate proposals and cost allocation plans. This only applies to the following types of documents and their supporting records: indirect cost rate computations, proposals, cost allocation plans, any similar accounting computations of the rate at which a particular group of costs is chargeable.

Record Disposal Request

Prior to the destruction of any records, the Subgrantee shall obtain written approval from the MDHS Privacy Officer. To ensure Subgrantees are in compliance with federal law, Subgrantees are required to submit a Request to Dispose of Records Form to:

Mississippi Department of Human Services

Public Records/Privacy Officer

200 South Lamar Street

Jackson, MS 39201

Privacy.Officer@mdhs.ms.gov

If the Subgrantee fails to complete the form, it is a serious matter that may subject the Subgrantee to the risk of sanctions. MDHS Funding Division Directors are responsible for ensuring that records of Subgrantees, whose operations are ceasing or have already done so, are properly safeguarded. If it is determined that the safety of the records should be enhanced, MDHS is authorized to request transfer of records or remove records immediately from the Subgrantee's premises.

Federal Awarding Agency Record Request

Records must be transferred from MDHS to the Federal awarding agency upon their request when it is determined that the records possess long-term retention value. The Federal awarding agency may make arrangements for MDHS to retain any records that are continuously needed for joint use in order to avoid duplicate record keeping.

Access to Records

MDHS, the Federal awarding agency, the State Auditor, the Comptroller General of the United States, or any of its duly authorized representatives, shall have the right to timely and unrestricted access to any of the Subgrantee's records that are pertinent to the subgrant. This right also includes timely and reasonable access to the Subgrantee's personnel for the purpose of interviews and discussions related to these documents. The rights of access in this section are not limited to the required retention period but last as long as the records are retained.

These records include, but are not limited to, the items listed below:

1. Financial reports supporting expenditures of the subgrant;

2. Internal and external audit reports and program evaluations;

3. Executed copy of the subgrant agreement and any modifications;

4. Approved budget, budget narrative, and any modifications;

5. Contracts, leases, employment agreements, and purchase invoices;

6. Cost allocation plans and/or indirect cost rate proposals, and related support documents,

7. All invoices, billings, receiving reports, and Claim Support Forms;

8. General ledger, general journal, cash receipts journal, cash disbursements journal, payroll earnings register, and all subsidiary records;

9. All personnel records of all individuals paid in whole or in part with subgrant funds including employment applications, personnel files, time and attendance reports, wage authorizations, tax withholding forms, authorization for any deductions, time and effort records, leave records, and all other relevant data;

10. Inventory records for all property and equipment purchased in whole or in part with subgrant funds or which the Subgrantee has been compensated for the use of the property and equipment through depreciation or use allowance charges, indicating acquisition date, cost of the property and equipment, identification number, location and use of the property and equipment, and evidence that procurement requirements have been met;

11. Bank statements and reconciliations, all canceled or voided checks, and deposit records;

12. Documentation of proper insurance/bonding coverage; and/or

13. Programmatic records of all types, as pertinent to particular programs involved.

Subgrantee agrees that MDHS, the federal grantor agency, the Comptroller General of the United States and/or any of their duly authorized representatives shall have access to any and all books, documents, papers, electronic media or records of the Subgrantee or of the Subgrantee's Contractors/Subcontractors which are pertinent to the program for the purpose of making audits, examinations, excerpts and transcripts of such records. Further, Subgrantee agrees to provide access to the records within a reasonable time, and in any case no later than fourteen (14) days from the date of the request. Subgrantee agrees that failure to provide access to records when requested by MDHS or its designee, shall result in Subgrantee being subject to MDHS seeking relief from a court of record in the county in which Subgrantee conducts business. Subgrantee agrees to indemnify the MDHS for any and all costs, including attorney's fees and related costs which MDHS incurs in pursuing such court action. At the sole discretion of MDHS, if the Subgrantee is operating under a current Subgrant, MDHS may elect to suspend payments on that Subgrant until such time as the Subgrantee fulfills the request for documents.

Note: No Federal awarding agency may place restrictions on the subgrant that may limit public access to the records of the subgrant except for personally identifiable information or when the Federal awarding agency can demonstrate such will be a violation of the Freedom of Information Act or if the Federal awarding agency has controlled unclassified information pursuant to Executive Order 13556.

Reference 2 C.F.R. § 200.334 through 338

18 Miss. Code. R. 8-1.1-7

Amended 1/13/2017

Amended 1/14/2018

Amended 1/9/2020

Amended 9/25/2021

Amended 9/8/2022

Amended 10/2/2023

Amended 10/10/2024