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U.S. Code as of:
01/19/04
Section 674. Audit of grant recipient; maintenance of records; contents of records; access to books, etc.
(a) Each recipient of a grant under this chapter shall keep such
records as the Secretary or the Secretary of Health and Human
Services shall prescribe, including records which fully disclose
the amount and disposition by such recipient of the proceeds of
such grant, the total cost of the project or undertaking in
connection with which such grant is made 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) The Secretary or the Secretary of Health and Human Services,
and the 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 the recipients of any grant under this chapter that are
pertinent to any such grant.
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