Okaloosa County BOCC — December 15, 2015 — APPENDIX B FTA RECORD RETENTIONrev — reading text

APPENDIX B FTA RECORD RETENTION PROVISIONS UNITED STATES OF AMERICA DEPARTMENT OF TRANSPORTATION FEDERAL TRANSIT ADMINISTRATION MASTER AGREEMENT For Federal Transit Administration Agreements authorized by 49 U.S.C. chapter 53, as amended, Title 23, United States Code (Highways), the Moving Ahead for Progress in the 21st Century Act (MAP-21), the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU), as amended by the SAFETEA-LU Technical Corrections Act of 2008, or other Federal laws that FTA administers. FTA MA(21) October 1, 2014 Section 9. Record Retention. The Recipient agrees to all the following: a. Types of Records. The Recipient will retain, and will require its Third Party Participants to retain, complete and readily accessible records related in whole or in part to the Project, including: (1) Data, (2) Documents, (3) Reports, (4) Statistics, (5) Sub-agreements, (6) Leases, (7) Third party contracts, (8) Arrangements, (9) Other third party agreements of any type, and (10) Supporting materials related to those records, b. Retention Period. Until U.S. DOT promulgates new regulations that will supersede and apply in lieu of 49 C.F.R. parts 18 and 19, all records listed in section 9.a of this Master Agreement, as provided by 49 C.F.R. § 18.36(i)(11) or 49 C.F.R. § 19.53(b), must be retained from the beginning of the Project, through the course of the Project, until: (1) Three years after the Recipient has submitted its last or final expenditure report, and (2) Other pending matters are closed, and c. Project Closeout. All records described in sections 9.a of this Master Agreement must be retained in accordance with section 9.b, even if the Project has been closed out. b. Access to Sites of Project Performance. The Recipient agrees to permit, and to require its Third Party Participants to permit, Federal awarding agencies, specifically FTA, to make site visits as needed in compliance with 49 C.F.R. § 18.40(e) or 49 C.F.R. § 19.51(g) until U.S. DOT promulgates new regulations that will supersede and apply in lieu of 49 C.F.R. parts 18 and 19, c. Project Closeout. Project closeout does not alter the access requirements of this section 10 of this Master Agreement. Section 10. Access to Records and Sites of Project Performance. a. Access to Recipient and Third Party Participant Records. The Recipient agrees to, and assures its Sub-recipients will agree to: (1) Provide, and require its Third Party Participants at each tier to provide, sufficient access to inspect and audit records and information pertaining to the Project to the: (a) U.S. Secretary of Transportation or the Secretary’s duly authorized representatives, (b) Comptroller General of the United States, and the Comptroller General’s duly authorized representatives, and (c) Recipient and its Sub-recipients, if any, (2) Permit those individuals listed in section 10.a(1) of this Master Agreement to: (a) Inspect all Project work and materials, and (b) Audit any information related to the Project under the control of the Recipient or Third Party Participant within books, records, accounts, or other locations, and (3) Otherwise comply with: (a) 49 U.S.C. § 5325(g), and (b) 49 C.F.R. 49 C.F.R. § 18.36(i)(10) and 49 C.F.R. § 19.53(e), until U.S. DOT promulgates new regulations that will supersede and apply in lieu of 49 C.F.R. parts 18 and 19, b. Access to Sites of Project Performance. The Recipient agrees to permit, and to require its Third Party Participants to permit, Federal awarding agencies, specifically FTA, to make site visits as needed in compliance with 49 C.F.R. § 18.40(e) or 49 C.F.R. § 19.51(g) until U.S. DOT promulgates new regulations that will supersede and apply in lieu of 49 C.F.R. parts 18 and 19, c. Project Closeout. Project closeout does not alter the access requirements of this section 10 of this Master Agreement. U.S. Department of Transportation Federal Transit Administration Circular FTA C 5010.1D 11/01/2008 Rev. 1: 8/27/2012 7. RETENTION AND ACCESS REQUIREMENTS FOR RECORDS. a. Applicability. This section applies to all financial and programmatic records, supporting documents, statistical records, and other records of grantees. Records retention and access requirements shall apply to grantee contractors, subcontractors, and sub-grantees. Grantees shall include this requirement in grantee contracts and/or sub-grants. These records are: (1) Records required to be maintained by this circular or the terms of the Grant Agreement, or otherwise considered pertinent to FTA program requirements or the Master Agreement. (2) Records executed electronically may be retained in that manner. Copies made by Micro- filming, photocopying, or similar methods may be substituted for the original records. Files must be accessible for possible review, audit, or down-loading to paper copy when required. (3) This section does not apply to records maintained by contractors or subcontractors. b. Length of Retention Period. (1) Except as otherwise specified, records must be retained for three years from the starting date specified in Chapter III, Subsection 7.c., below. (2) If any litigation, claim, negotiation, audit, or other action involving the records has been started before the expiration of the three-year period, the records must be retained for three years after completion of the action and resolution of all issues which arise from it. To avoid duplicate record keeping, FTA may make special arrangements with grantees (including sub-grantees, as appropriate) to retain any records which are continually needed for joint use. FTA will request transfer of records to its custody when it determines that the records possess long-term retention value. When the records are transferred to or maintained by FTA, the three-year retention requirement is not applicable to the grantee. c. Starting Date of Retention Period. (1) General. The starting date for retention of records related to multi-year projects is the date of submission of the final FSR upon project completion or, if waived, the date it would have been due. (2) Equipment Records. The three year retention period for the equipment records starts from the date of the equipment’s disposition or replacement or transfer at FTA’s direction. (3) Records for Income Transactions after Grant Close-out. In some cases, grantees must report income after a grant is closed out. Where there is such a requirement, the retention period for the records pertaining to the earning of the income starts from the end of the grantee’s FY in which the income is earned. (4) Indirect Cost Rate Proposals, Cost Allocation Plans (CAPs) and Similar Rate, and Rate Allocation Methods. This paragraph applies to the following types of documents, and their supporting records: indirect cost rate computations or proposals, CAPs, and any similar accounting computations or the rate at which a particular group of costs is chargeable (such as computer usage charge back rates or composite fringe benefit rates). (a) If submitted for negotiation: If the proposal, plan, or other computation is required to be submitted to the Federal Government (or to the grantee) to form the basis for negotiation of the rate, then the three year retention period for its supporting records starts from the date of such submission. (b) If not submitted for negotiation: If the proposal, plan, or other computation is not required to be submitted to the Federal Government (or to the grantee) for negotiation purposes, then the three year retention period for the proposal, plan, or computation and its supporting records starts from the end of the FY (or other accounting period) covered by the proposal, plan, or other computation. (5) Contract Records. The retention period for all required contract records commences after the grantees or sub-grantees make final payments, and all other pending matters are closed (49 CFR 18.36(i)(11)). d. Substitution of Photocopies. Copies of documents may be substituted for the originals. e. Access to Records. (1) Records of Grantees and Sub-grantees. FTA, DOT Office of Inspector General, and the Comptroller General of the United States, or any of their authorized representatives, have the right of access to any books, documents, papers, or other records of the grantee which are pertinent to the grant, in order to perform audits, or make examinations, excerpts, or transcripts. (2) Expiration of Right of Access. The right of access in this section is not limited to the required retention period but continues as long as the records are retained. f. Restrictions on Public Access. The Federal Freedom of Information Act (FOIA)(5U.S.C. 552) does not apply to grantee records owned and possessed by the grantee. Unless required by State or local law, grantees and sub-grantees are not required to provide periodic public access to their records. However, FTA may request a grantee to provide access to those records the grantee maintains on behalf of FTA, (i.e., records required by Federal statute or regulation, such as Davis- Bacon wage records), or other records necessary to determine compliance with Federal requirements established as conditions of eligibility for recipients of Federal funding.