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8.4.2 Record Retention and Access
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<div> <p class="revised">REVISED APRIL 2024. This document applies to all NIH grants and cooperative agreements for budget periods beginning on or after <em>October 1, 2023.</em></p> </div><a name="top"></a> <table class="masterp"> <tbody> <tr> <td> </td> </tr> <tr> <td> <div class="nocontent"> <div class="MCBreadcrumbsBox_0 breadcrumbs" role="navigation" aria-label="Breadcrumbs" data-mc-breadcrumbs-divider=" > " data-mc-breadcrumbs-count="2" data-mc-toc="True"><span class="MCBreadcrumbsPrefix">You are here:</span> </div> </div> </td> <td> <form class="search" action="#"> <div class="search-bar search-bar-container needs-pie _Skins_Comp_SearchBar mc-component"> <input class="search-field needs-pie" type="search" aria-label="Search Field" placeholder="Search NIH Grants Policy Statement" /> <div class="search-filter-wrapper"><span class="invisible-label" id="search-filters-label">Filter: </span> <div class="search-filter" aria-haspopup="true" aria-controls="sf-content" aria-expanded="false" aria-label="Search Filter" title="All Files" role="button" tabindex="0"> </div> <div class="search-filter-content" id="sf-content"> <ul> <li> <button class="mc-dropdown-item" aria-labelledby="search-filters-label filterSelectorLabel-00001"><span id="filterSelectorLabel-00001">All Files</span> </button> </li> </ul> </div> </div> <div class="search-submit-wrapper" dir="ltr"> <div class="search-submit" title="Search" role="button" tabindex="0"><span class="invisible-label">Submit Search</span> </div> </div> </div> </form> </td> </tr> </tbody> </table> <div role="main" id="mc-main-content"> <h1 class="hidden1">Record retention, access, financial and programmatic records, supporting documents, SNAP, FFR</h1> <h3 data-mc-autonum="8.4.2 "><span class="autonumber"><span>8.4.2 </span></span><a name="Record"></a>Record Retention and Access</h3> <p>Recipients generally must retain financial and programmatic records, supporting documents, statistical records, and all other records that are required by the terms of a grant, or may reasonably be considered pertinent to a grant, for a period of 3 years from the date the annual FFR is submitted. For awards under SNAP (other than those to Federal institutions), the 3-year retention period will be calculated from the date the FFR for the entire competitive segment is submitted. Those recipients must retain the records pertinent to the entire competitive segment for 3 years from the date the FFR is submitted to NIH. Federal institutions must retain records for 3 years from the date of submission of the annual FFR to NIH. See 2 CFR Part 200.334 for exceptions or qualifications to the 3-year retention requirement exist (e.g., if any litigation, claim, financial management review, or audit is started before the expiration of the 3-year period), the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken). Maintain the information for the retention period for other types of grant-related records, including <a href="#" class="MCTextPopup MCTextPopupHotSpot MCTextPopup_Open MCTextPopupHotSpot_ MCTextPopupHotSpot_Popup #text #textPopup">F&A cost<span class="MCTextPopupBody popupBody"><span class="MCTextPopupArrow"> </span>Necessary costs incurred by a recipient for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved. To facilitate equitable distribution of indirect expenses to the cost objectives served, it may be necessary to establish a number of pools of F&A (indirect) costs. F&A (indirect) cost pools must be distributed to benefitted cost objectives on bases that will produce an equitable result in consideration of relative benefits derived.</span></a> proposals and property records. See 2 CFR Part 200.334 and 2 CFR Part 200.337 for record retention and access requirements for contracts under grants.</p> <p>These record retention policies apply to both paper and electronic storage of applicable information, including electronic storage of faxes, copies of paper document, images, and other electronic media. Institutions that rely on an electronic storage system must be able to assure such a system is stable, reliable, and maintains the integrity of the information. When storing electronic images of paper documents, the system must also assure a full, complete, and accurate representation of the original, including all official approvals.</p> <p>NIH, Inspectors General, the Comptroller General of the United States, and the pass-through entity, or any of their authorized representatives, must have the right of access to any documents, papers, or other records of the non-Federal entity which are pertinent to the NIH award, to make audits, examinations, excerpts, and transcripts. The right also includes timely and reasonable access to the non-Federal entity's personnel for the purpose of interview and discussion related to such documents. The rights of access in this section are not limited to the required retention period but lasts as long as the records are retained. Pass-through entities must not impose any other access requirements upon non-Federal entities.</p> </div> <div class="footer">↑<a href="#top" style="text-decoration: none;color: white;"> Back to Top</a></div> </div> </div> </div> </div><a data-close="true"></a> </div> </div> </div> </body> </html>