A local agency shall: Maintain full and complete records concerning Program operations; Establish and maintain records concerning: Financial operations; Food delivery systems; Food instrument issuance; Equipment purchases; Inventory; Certification; Nutrition education; Civil rights; Fair hearing procedures; and Other information as specified by the State agency; Retain all records for a minimum of 4 years following the date of submission of the final expenditure report for the period to which the report pertains; Except for medical case records of individual participants, unless they are the only source of certification data, make available for review, audit, or copying during normal business hours, records for: Representatives of the Comptroller General of the United States, U.S. Department of Agriculture's Office of the Inspector General, Food and Consumer Service (FCS) of the U.S. Department of Agriculture; and State-authorized personnel; Submit a quarterly expenditure report on a form specified by the Department within 30 days after the end of the quarter being reported; Ensure that, for the purposes of an audit, the quarterly expenditure report is documented so that it can be traced to its source; and Designate a person who shall certify the quarterly expenditure report as to its completeness and accuracy. A local agency may not divulge individual names in any report issued. The State agency or a local agency shall: Forward Program records to the Food and Nutrition Service of the U.S. Department of Agriculture whenever either agency is disposing of them, if the Food and Nutrition Service of the U.S. Department of Agriculture considers any of the records to be of historical interest; and Retain a record for nonexpendable property acquired in whole or in part with Program funds for 3 years after final disposition of the property. If any litigation, claim, negotiation, audit, or other action involving the records specified in §A(2) of this regulation has been started before the end of the 3-year period, a local agency shall keep the records until all issues are resolved, or until the end of the regular 3-year period, whichever is later.