Pennsylvania Code & Bulletin

• No statutes or acts will be found at this website.

The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 2336 (April 27, 2024).

22 Pa. Code § 35.66. Retention of records.

§ 35.66. Retention of records.

 Official accounts and supporting data shall be retained for a period of 3 years after the close of the fiscal year in which the transaction took place, or until notified that a Commonwealth fiscal audit of the accounts has been made, whichever is later, but not exceeding 5 years. Records of questioned expenditures shall be maintained until final agreement is reached.


   The provisions of this §  35.66 adopted February 9, 1973, effective February 10, 1973, 3 Pa.B. 281; amended May 27, 1977, effective May 28, 1977, 7 Pa.B. 1426. Immediately preceding text appears at serial page (10407).

Cross References

   This section cited in 22 Pa. Code §  335.43 (relating to program approval policy and records); 22 Pa. Code §  335.44 (relating to course evaluation and program audit); 22 Pa. Code §  335.45 (relating to college catalog); and 22 Pa. Code §  335.46 (relating to faculty qualifications).

No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.