21 USC 1178 - Records and audit
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Sec. 1178. Records and audit
(a)
Assistance records; contents
Each recipient of assistance under section 1177 of this title pursuant to grants or contracts entered into under other than competitive bidding procedures shall keep such records as the Secretary shall prescribe, including records which fully disclose the amount and disposition by such recipient of the proceeds of such grant or contract, the total cost of the project or undertaking in connection with which such grant or contract is given or used, and the amount of that portion of the cost of the project or undertaking supplied by other sources, and such other records as will facilitate an effective audit.
(b)
Access to pertinent information for audit and examination
The Secretary and Comptroller General of the United States, or any of their duly authorized representatives, shall have access for the purpose of audit and examination to any books, documents, papers, and records of such recipients that are pertinent to such grants or contracts.
Sections: 1116 1117 1171 1172 1173 1176 1177 1178 1179 1180 1181 1194 1401 1402 1403
Last modified: July 21, 2011
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