Invoices and receipts must be retained in the event of an audit inspection by the Department and/or the Comptroller and Auditor General. It is necessary for schools to keep details of quotations received, invoices, receipts and any other relevant records in respect of all expenditure for a period of seven years. Schools, on request, must provide the Department with a written statement of the expenditure of the grant and any remaining balances and other relevant information. If a school closes permanently, any balance held in the account must be surrendered to the Department on the date that the school ceases operation. The Department reserves the right to recoup funding issued from other grant funding the school receives for non-compliance with any of the terms of this Scheme.