General Policy

For auditing and reimbursement purposes, cost records should be maintained for all emergency operations accomplished, especially those operations performed in assisting local governments and other agencies off the right-of-way. The record retention period for emergency operations cost records is three years past the "closeout date". Closeout can take many years and does not occur until all federal reimbursement payments have been made to the Department, per disaster, and a closeout form has been completed.