(1) Each Qualified Agency must maintain:
- (a) a receipt or other original record for a donation of food and food ingredients, including a schedule or work paper supporting a claim made under the QEFAF program for a period of five years following the date of the claim;
- (b) a financial management system that provides accurate, current, and complete disclosure of the receipt and disbursement of QEFAF funds, including accounting records that are supported by source documentation sufficient to determine that QEFAF funds were expended only for the purposes stated in Section 35A-8-1009 and Section R990-101-2; and
- (c) effective control and accountability for QEFAF funds and property, equipment, and other assets acquired with QEFAF funds.
- (2) A Qualified Agency shall adequately safeguard an asset purchased with QEFAF funds and assure that asset is used solely for an authorized purpose.
- (3) Records must be maintained by the Qualified Agency for a period of five years following the date of the claim.
KEY: Qualified Emergency Food Agencies Fund, QEFAF
Date of Last Change: August 15, 2022
Notice of Continuation: June 28, 2022
Authorizing, and Implemented or Interpreted Law: 35A-8-1004