Mississippi Administrative Code › Title 18 - HUMAN SERVICES › Part 8 - MDHS Subgrant Manual › Chapter 1 - Introduction › Rule 18-8-1.1 - Repeal Prior Rules/Manuals › Section 18-8-1.1-6 - Record Retention and Access

Current through June 25, 2024
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, by completing the
					 Request to Dispose of Records (MDHS-DOM-001). If the subgrantee fails to
					 complete the form, it is a serious matter that may subject the subgrantee to
					 the risk of sanctions.
MDHS Programmatic 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