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