20 U.S.C. § 1232F
Section 1232f · Records
Amended 2 times on record
Applied in 4 court decisions — leading case Bell v. New Jersey (1983)
Most recently applied in City of Providence v. US Department of Justice (March 2020)
Each recipient of Federal funds under any applicable program through any grant, subgrant, cooperative agreement, loan, or other arrangement shall keep records which fully disclose the amount and disposition by the recipient of those funds, the total cost of the activity for which the funds are used, the share of that cost provided from other sources, and such other records as will facilitate an effective financial or programmatic audit. The recipient shall maintain such records for three years after the completion of the activity for which the funds are used.
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 examination, to any records maintained by a recipient that may be related, or pertinent to, grants, subgrants, cooperative agreements, loans, or other arrangements to which reference is made in subsection (a) of this section, or which may relate to the compliance of the recipient with any requirement of an applicable program.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Prior Provisions
A prior section 443 of Pub. L. 90 247 was classified to section 1233b of this title prior to repeal by Pub. L. 103 382.
Amendments
1994—Subsec. (a). Pub. L. 103 382, §248(1), substituted “grant, subgrant, cooperative agreement, loan, or other arrangement” for “grant, subgrant, contract, subcontract, loan, or other arrangement (other than procurement contracts awarded by an administrative head of an educational agency)”, inserted “financial or programmatic” before “audit.”, and substituted “three years” for “five years”.
Subsec. (b). Pub. L. 103 382, §248(2), substituted “to any records maintained by a recipient that may be related, or pertinent to, grants, subgrants, cooperative agreements, loans, or other arrangements” for “to any records of a recipient which may be related, or pertinent to, the grants, subgrants, contracts, subcontracts, loans, or other arrangements”.
Effective Date
Section effective with respect to appropriations for fiscal year 1980 and subsequent fiscal years, see section 1261 of Pub. L. 95 561, set out as a note under section 1232c of this title.