Section 83.39. Record retention requirements

(a) The district shall maintain in its file a record of the activities of all positions (district manager, technicians and engineers) and special projects funded under this subchapter.

(b) A conservation district receiving funds under any program element under this subchapter shall maintain in accordance with generally accepted accounting principles the books, records, receipts, financial statements and other documents pertaining to any program element or special project under this program. These records shall be retained a minimum of 3 years, commencing at the end of the fiscal year of funding. The records shall be made available to the Commission, PDA and the Department or their agents upon request.

The provisions of this § 83.39 adopted February 15, 2008, effective February 16, 2008, 38 Pa.B. 889.

Notation

Authority

The provisions of this § 83.39 issued under the Conservation District Law (3 P. S. § § 849—864) and section 1920-A of The Administrative Code of 1929 (71 P. S. § 510-20).

Cross References

This section cited in 25 Pa. Code § 83.46 (relating to record retention requirements).