Financial and Performance Records. Owner will maintain all financial records relating to this Agreement in accordance with GAAP or, with OHCS approval, IFRS, and in a manner satisfactory to OHCS. In addition, Owner will maintain all records relating to the Project or compliance with this Agreement and all other applicable Program Requirements. Owner will retain and keep accessible all such records of whatever source or type (including, but not limited to written or electronic documents, papers, plans, writings, communications, orders, charges, shipments, and other records) throughout the Affordability Period and for a minimum of six (6) years, or such longer period thereafter as may be required by OHCS - which expressly includes any period (including beyond the foregoing times) during which an audit, claim, or litigation with respect to the Project or Agreement remains outstanding, plus two (2) years thereafter.
Financial and Performance Records. Borrower will maintain all financial records relating to this Agreement in accordance with GAAP or, with OHCS approval, IFRS, and in a manner satisfactory to OHCS. In addition, Borrower will maintain all records relating to the Project or compliance with this Agreement. Borrower will retain and keep accessible all such records of whatever source or type (including, but not limited to written or electronic documents, papers, plans, writings, communications, orders, charges, shipments, and other records) throughout the Affordability Period and for a minimum of six (6) years, thereafter or such longer period thereafter as may be required by OHCS. The foregoing retention period shall be extended to include any period during which an audit, claim, or litigation with respect to the Project or this Agreement remains outstanding, plus two (2) years thereafter.
