21-U.S.C.-1178

§1178 – Records and Audit

Pathway

Title 21 > Chapter 16 > Subchapter IV > Section 1178

Details

• Reference: Section 1178
• Legend: §1178 – Records and Audit
• USCode Year: 2013

Provision Content

(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.)

Amendments

1981—Subsec. (a). Pub. L. 97–35 struck out reference to section 1176 of this title.

U.S. Encyclopedia of Law Coverage

21-U.S.C.-1151 in the Legal Encyclopedia: Drug Abuse

In this entry about 21-U.S.C.-1151, find legal reference material, bibliographies and premiere content related to drug abuse in the American Encyclopedia of Law, presenting a comprehensive view of the United States drug abuse-specific issues, written by authorities in the field.

Topic Map

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