Recordkeeping requirement
Each recipient of a grant or other payment made under this chapter shall keep such records with respect to the payment as are consistent with sound accounting principles, including records which fully disclose the amount and disposition by such recipient of funds, the total cost of the project or undertaking for which such funds are 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.
Audits and examinations
Audits and examinations
Except as provided in paragraph (4), each office making a grant or other payment under this chapter, or any duly authorized representative of such office, may audit or examine any recipient of the grant or payment and shall have access for the purpose of audit and examination to any books, documents, papers, and records of the recipient which in the opinion of the entity may be related or pertinent to the grant or payment.
Recipients of assistance subject to provisions of section
The provisions of this section shall apply to all recipients of grants or other payments under this chapter, whether by direct grant, cooperative agreement, or contract under this chapter or by subgrant or subcontract from primary grantees or contractors under this chapter.
Special rule for payments by General Services Administration
With respect to any grant or payment made under this chapter by the Administrator of General Services, the Election Assistance Commission shall be deemed to be the office making the grant or payment for purposes of this section.
Special rule
section 21001 of this titleIn the case of grants or payments made under , audits and examinations conducted under paragraph (1) shall be performed on a regular basis (as determined by the Commission).
Special rules for audits by the Commission
In addition to the audits described in paragraph (1), the Election Assistance Commission may conduct a special audit or special examination of a recipient described in paragraph (1) upon a vote of the Commission.
Recoupment of funds
Pub. L. 107–252, title IX, § 902116 Stat. 1727 Pub. L. 113–188, title IX, § 901(c)128 Stat. 2020 (, , ; , , .)
Editorial Notes
References in Text
Pub. L. 107–252116 Stat. 1666 This chapter, referred to in subsecs. (a), (b)(1) to (3), and (c)(1), was in the original “this Act”, meaning , , , known as the Help America Vote Act of 2002, which is classified principally to this chapter. For complete classification of this Act to the Code, see Tables.
Codification
section 15542 of Title 42Section was formerly classified to , The Public Health and Welfare, prior to editorial reclassification and renumbering as this section.
Amendments
Pub. L. 113–188, § 901(c)(1)(A)2014—Subsec. (b)(1). , substituted “paragraph (4)” for “paragraph (5)”.
Pub. L. 113–188, § 901(c)(1)(B)Subsec. (b)(3) to (6). , (C), redesignated pars. (4) to (6) as (3) to (5), respectively, and struck out former par. (3). Prior to amendment, text of par. (3) read as follows: “In addition to audits conducted pursuant to paragraph (1), all funds provided under this chapter shall be subject to mandatory audit by the Comptroller General at least once during the lifetime of the program involved. For purposes of an audit under this paragraph, the Comptroller General shall have access to books, documents, papers, and records of recipients of funds in the same manner as the office making the grant or payment involved has access to such books, documents, papers, and records under paragraph (1).”
Pub. L. 113–188, § 901(c)(2)Subsec. (c). , inserted “prior to ,” after “subsection (b)” in introductory provisions.