Us Code § 1459 - Records and audit
Full text of Us Code United States Code § 1459 — Records and audit, with citation guidance and answers to common questions.
§ 1459. Records and audit
(a) Maintenance of records by recipients of grants or financial assistance
Each recipient of a grant under this chapter or of financial assistance under section 1456a of this title, as in effect before November 5, 1990, shall keep such records as the Secretary shall prescribe, including records which fully disclose the amount and disposition of the funds received under the grant and of the proceeds of such assistance, the total cost of the project or undertaking supplied by other sources, and such other records as will facilitate an effective audit.
(b) Access by Secretary and Comptroller General to records, books, etc., of recipients of grants or financial assistance for audit and examination
The Secretary and the Comptroller General of the United States, or any of their duly authorized representatives, shall—
(1) after any grant is made under this chapter or any financial assistance is provided under section 1456a of this title, as in effect before November 5, 1990; and
(2) until the expiration of 3 years after—
(A) completion of the project, program, or other undertaking for which such grant was made or used, or
(B) repayment of the loan or guaranteed indebtedness for which such financial assistance was provided,
have access for purposes of audit and examination to any record, book, document, and paper which belongs to or is used or controlled by, any recipient of the grant funds or any person who entered into any transaction relating to such financial assistance and which is pertinent for purposes of determining if the grant funds or the proceeds of such financial assistance are being, or were, used in accordance with the provisions of this chapter.
(Pub. L. 89–454, title III, §313, formerly §310, as added Pub. L. 92–583, Oct. 27, 1972, 86 Stat. 1287; renumbered §313 and amended Pub. L. 94–370, §§7, 11, July 26, 1976, 90 Stat. 1019, 1030; Pub. L. 102–587, title II, §2205(b)(19), Nov. 4, 1992, 106 Stat. 5052.)
Editorial Notes
Amendments
1992—Subsec. (a). Pub. L. 102–587, §2205(b)(19)(A), substituted "section 1456a of this title, as in effect before November 5, 1990," for "section 1456a of this title".
Subsec. (b)(1). Pub. L. 102–587, §2205(b)(19)(B), substituted "section 1456a of this title, as in effect before November 5, 1990; and" for "section 1456a(d) of this title; and".
1976—Subsec. (a). Pub. L. 94–370, §11(2), inserted "or of financial assistance under section 1456a of this title" after "grant under this chapter" and "and of the proceeds of such assistance" after "received under the grant".
Subsec. (b). Pub. L. 94–370, §11(3), inserted provisions limiting duration of authority to 3 years after completion of project or repayment of loan and enlarged scope of access to include persons who entered into transactions relating to the grant of funds.
About This Section
16 U.S.C. § 1459 is part of Title 16 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.
This section may be cited in legal writing as 16 U.S.C. § 1459. For the most current official text, including any recent amendments, use the official source links below. Do not rely on this page as the sole authority for legal citation or litigation.
How to Read This Statute
Statutes are organized by title, chapter, section, and subsection. Pay attention to words like "shall," "may," "and," and "or," because they determine whether a requirement is mandatory or permissive and whether multiple conditions must all be met. Historical notes and amendments often appear at the end of a section.
Using This Page
This page is intended for research and educational use. Lawyers, students, journalists, and compliance professionals can use it as a starting point, but should always verify the current text through an official government source before relying on it for legal advice, filings, or compliance decisions.