Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 15 - Commerce and Foreign Trade |
Subtitle A - Office of the Secretary of Commerce |
Part 29a - AUDIT REQUIREMENTS FOR STATE AND LOCAL GOVERNMENTS |
§ 29a.14 - Audit workpapers and reports.
Latest version.
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Workpapers and reports shall be retained for a minimum of three years from the date of the audit report, unless the auditor is notified in writing by the cognizant agency to extend the retention period. Audit workpapers shall be made available upon request to the cognizant agency or its designee or the General Accounting Office, at the completion of the audit.