Section 35.66. Retention of records

Latest version.

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).

Notation

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).

                    
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