§6003. Records and audits

(a) Records

Each recipient of assistance under this chapter shall keep such records as the Secretary shall prescribe, including-

(1) records which fully disclose-

(A) the amount and disposition by such recipient of the proceeds of such assistance;

(B) the total cost of the project or undertaking in connection with which such assistance is given or used; and

(C) the amount of that portion of the cost of the project or undertaking supplied by other sources; and

(2) such other records as will facilitate an effective audit.

(b) Access

The Secretary 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 assistance under this chapter that are pertinent to such assistance.

(Pub. L. 88–164, title I, §104, as added Pub. L. 98–527, §2, Oct. 19, 1984, 98 Stat. 2667 ; amended Pub. L. 103–230, title I, §105, Apr. 6, 1994, 108 Stat. 293 .)

Prior Provisions

A prior section 6003, Pub. L. 88–164, title I, §104, as added Pub. L. 94–103, title I, §125, Oct. 4, 1975, 89 Stat. 498 , set forth provisions relating to State control of operations, prior to the general amendment of this chapter by Pub. L. 98–527. See section 6005 of this title.

Amendments

1994-Pub. L. 103–230, §105(a), substituted "audits" for "audit" in section catchline.

Subsec. (a). Pub. L. 103–230, §105(b)(1), inserted heading, substituted "including-" for "including", realigned margins of pars. (1) and (2), substituted "disclose-" for "disclose" in par. (1), realigned margins of subpars. (A) to (C), and directed the substitution of a semicolon for a comma wherever appearing which was executed to par. (1) to reflect the probable intent of Congress.

Subsec. (b). Pub. L. 103–230, §105(b)(2), inserted heading.