Sponsored Programs Accounting

Record Category and Document Types

Retention Period

Financial Award Records

  • Subrecipient monitoring documents

  • Time and effort documents

  • PI expense reports and justifications

Final Expenditure Report Submission plus 3 Years

Authority: OMB Uniform Guidance 2 CFR 200 § 200.332

Audit Documentation

  • KPMG reports


F&A Rate Negotiations


Real Property and Equipment Records

Disposition (life of property/equipment) plus 3 Years

Indirect Cost Proposals

Submission for negotiation plus 3 Years, if submitted, or End of Proposal’s FY plus 3 Years if not submitted for proposal.