Us Code § 47121 - Records and audits
Full text of Us Code United States Code § 47121 — Records and audits, with citation guidance and answers to common questions.
§ 47121. Records and audits
(a)
(1) that disclose—
(A) the amount and disposition by the sponsor of the proceeds of the grant;
(B) the total cost of the plan or program for which the grant is given or used; and
(C) the amounts and kinds of costs of the plan or program provided by other sources; and
(2) that make it easier to carry out an audit.
(b)
(c)
(d)
(e)
(f)
(Pub. L. 103–272, §1(e), July 5, 1994, 108 Stat. 1274; Pub. L. 104–316, title I, §127(f), Oct. 19, 1996, 110 Stat. 3840.)
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 47121(a) | 49 App.:2217(a) (1st sentence). | Sept. 3, 1982, Pub. L. 97–248, §518, 96 Stat. 693. |
| 47121(b) | 49 App.:2217(b) (1st sentence). | |
| 47121(c) | 49 App.:2217(c). | |
| 47121(d) | 49 App.:2217(b) (last sentence). | |
| 47121(e) | 49 App.:2217(a) (last sentence). | |
| 47121(f) | 49 App.:2217(d). |
In subsections (a)–(d), the word "sponsor" is substituted for "recipient of a grant under this chapter" and "recipient" for clarity.
In subsection (a), before clause (1), the words "The Secretary may require records" are substituted for "including records" for clarity. In clause (1), before subclause (A), the word "fully" is omitted as surplus.
In subsection (b), the words "or any of their duly authorized representatives" are omitted as surplus because of 49:322(b) and 31:711. The words "may audit and examine" are substituted for "shall have access for the purpose of audit and examination" to eliminate unnecessary words. The words "books, documents, papers" are omitted as being included in "records".
In subsection (e), the words "minimum necessary to carry out" are substituted for "that such requirements are kept to the minimum level necessary for the proper administration of" to eliminate unnecessary words.
In subsection (f), the words "or any officer or employee under the control of either of them" are omitted as surplus because of 49:322(b) and 31:711.
Editorial Notes
Amendments
1996—Subsec. (c). Pub. L. 104–316, in first sentence, substituted "Secretary" for "Comptroller General", in second sentence, substituted "The Comptroller General may" for "Not later than April 15 of each year, the Comptroller General shall", and struck out at end "The Comptroller General shall prescribe regulations necessary to carry out this subsection."
About This Section
49 U.S.C. § 47121 is part of Title 49 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 49 U.S.C. § 47121. 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.