§ 102.8. Records.

 (a)  The applicant shall maintain books, records and other evidence pertinent to costs incurred in connection with the application for funds under either Subchapter B or C (relating to grants for operating costs; and capital improvement matching grant). The books and records shall be maintained according to generally accepted accounting principles.

 (b)  Financial records, supporting documents, statistical records and other records pertaining to the grant shall be retained by the applicant for 7 years following the date payment is made. The records and documents shall be available for inspection or audit at reasonable times by the Commonwealth, its agencies and instrumentalities.

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