Records Related To Use Of Federal Funds

425 Steenbock Library
550 Babcock Drive
Madison, WI 53706-1201
Phone: (608) 262-5629
FAX: (608) 262-8899
Email: Records Management 

© 1996-2007 by the Regents of the University of Wisconsin.

Last updated:
June 26, 2000.

Originally published:
prior to 2001

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Institutions may receive funds for staffing positions from federal sources, as well as State funds.

General Federal Guidelines

The federal "Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments" (Common Rules) state that the length of the retention period is, generally, three (3) years after one of the following starting dates:

1. When grant support is continued or renewed at annual or other intervals: the retention period for the records of each funding period starts on the day the grantee or sub grantee submits to the awarding institution its single or last expenditure report for that period.

2. When grant support is continued or renewed quarterly: retention period for each year's records starts on the day the grantee submits its expenditure report for the last quarter of the Federal fiscal year.

3. All other cases: retention period starts on the day t/he grantee submits its final expenditure report. If an expenditure report has been waived, the retention period starts on the day the report would have been due.

In addition, the federal Single Audit Act provides institutions with general permission to comply with state audit requirements for most records.

Other Federal Requirements

Common Rules also cite certain other starting dates for beginning the three (3) year retention period that affect overall retention requirements for records. Thus, for records series specifically involving the expenditure of federal funds, the institution should request federal guidance regarding requirements to retain records. Institutions should be able to follow general state retention requirements for most payroll records, based on general guidance provided above.

When a federal institution requires retention of records for longer periods than those provided in this schedule, institution staff should obtain specific, written directions from a federal institution detailing retention requirements and indicating terms and conditions to be followed. In addition, if the federal institution specifically requires retention of certain payroll records for periods longer than the periods provided in this schedule, the institution must submit Records Retention/Disposition Authorizations (RDAs) to the Public Records Board for each records series.

Approved by Wisconsin Public Records Board, 8/16/95