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<br />4 <br /> <br />3. were incurred 5 <br />5 Refer to Treasury’s guidance dated June 30, 2020 for more information on the definition of costs <br />incurred. <br /> during the period that begins on March 1, 2020, and <br />ends on December 30, 2020. <br />Records to support compliance with subsection 601(d) may include, but are not <br />limited to, copies of the following: <br />1. general ledger and subsidiary ledgers used to account for (a) the <br />receipt of Coronavirus Relief Fund payments and (b) the disbursements <br />from such payments to meet eligible expenses related to the public <br />health emergency due to COVID-19; <br />2. budget records for 2019 and 2020; <br />3. payroll, time records, human resource records to support costs <br />incurred for payroll expenses related to addressing the public health <br />emergency due to COVID-19; <br />4. receipts of purchases made related to addressing the public health <br />emergency due to COVID-19; <br />5. contracts and subcontracts entered into using Coronavirus Relief Fund <br />payments and all documents related to such contracts; <br />6. grant agreements and grant subaward agreements entered into using <br />Coronavirus Relief Fund payments and all documents related to such <br />awards; <br />7. all documentation of reports, audits, and other monitoring of <br />contractors, including subcontractors, and grant recipient and <br />subrecipients; <br />8. all documentation supporting the performance outcomes of contracts, <br />subcontracts, grant awards, and grant recipient subawards; <br />9. all internal and external email/electronic communications related to use <br />of Coronavirus Relief Fund payments; and <br />10. all investigative files and inquiry reports involving Coronavirus Relief <br />Fund payments. <br />Records shall be maintained for a period of five (5) years after final payment is <br />made using Coronavirus Relief Fund monies. These record retention requirements <br />are applicable to all prime recipients and their grantees and subgrant recipients, <br />contractors, and other levels of government that received transfers of Coronavirus <br />Relief Fund payments from prime recipients. <br />Thank you and we appreciate your assistance. <br />