US Code

Public Law 119-88 (05/04/2026)

16 U.S.C. § 1459

Records and audit

(a)

Maintenance of records by recipients of grants or financial assistance

section 1456a of this titleEach recipient of a grant under this chapter or of financial assistance under , as in effect before , 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)
section 1456a of this title after any grant is made under this chapter or any financial assistance is provided under , as in effect before ; 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, § 313Pub. L. 92–58386 Stat. 1287 Pub. L. 94–37090 Stat. 1019 Pub. L. 102–587, title II, § 2205(b)(19)106 Stat. 5052 (, formerly § 310, as added , , ; renumbered § 313 and amended , §§ 7, 11, , , 1030; , , .)

Editorial Notes

Amendments

Pub. L. 102–587, § 2205(b)(19)(A)section 1456a of this titlesection 1456a of this title1992—Subsec. (a). , substituted “, as in effect before ,” for “”.

Pub. L. 102–587, § 2205(b)(19)(B)section 1456a of this titlesection 1456a(d) of this titleSubsec. (b)(1). , substituted “, as in effect before ; and” for “; and”.

Pub. L. 94–370, § 11(2)section 1456a of this title1976—Subsec. (a). , inserted “or of financial assistance under ” after “grant under this chapter” and “and of the proceeds of such assistance” after “received under the grant”.

Pub. L. 94–370, § 11(3)Subsec. (b). , 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.