LAC 43:XV.9727. Records

A. The office shall maintain complete records in accordance with Office of Management and Budget Circular No. A-102, Attachment C. This includes, but is not limited to, books, documents, maps and other evidence and accounting procedures and practices sufficient to reflect properly: 1. the amount and disposition by the office of all assistance received for the program; and 2. the total direct and indirect costs of the program for which the grant was awarded. B. Subgrantees and contractors, including contractors for professional services, shall maintain books, documents, papers, maps and records which are pertinent to a specific grant award.