Us Code § 1178 - Records and audit
Full text of Us Code United States Code § 1178 — Records and audit, with citation guidance and answers to common questions.
§ 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.
(Pub. L. 92–255, title IV, §411, Mar. 21, 1972, 86 Stat. 83; Pub. L. 97–35, title IX, §971, Aug. 13, 1981, 95 Stat. 597.)
Editorial Notes
Amendments
1981—Subsec. (a). Pub. L. 97–35 struck out reference to section 1176 of this title.
About This Section
21 U.S.C. § 1178 is part of Title 21 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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