The Item (32) certification of the Form 471 states: "I recognize that I may be audited pursuant to this application. I will retain for five years any and all worksheets and other records that I rely upon to fill out this application, and, if audited, will make available to the Administrator such records."

The following is a suggested checklist of information that should be available for an audit for which E-rate funds were awarded. This documentation should be retained for a minimum of five years and should be maintained by YEAR of application.