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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 21 U.S.C. § 1178 Records and audit us united_states_code code_section 21 FOOD AND DRUGS 16 DRUG ABUSE PREVENTION, TREATMENT, AND REHABILITATION 1178 21 U.S.C. § 1178 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc21@119-100.zip /us/usc/t21/s1178 data/legal/raw/us/code/title-21/usc21.xml 5550d5098db9e9c8c929702f0dc0fe13ce14c8929d222570dbfd6006723293b2 3dbd7a61c8616baefb8459bd8dac3b93242106deb416308c8d4dd5a9143176d1 1df6be587d527b4ccdc5412befa6f31c32099288ba16410db30c4065a5767a7c 2026-07-04 official
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21 U.S.C. § 1178 - Records and audit

Text

(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. 92255, title IV, § 411, Mar. 21, 1972, 86 Stat. 83; Pub. L. 9735, title IX, § 971, Aug. 13, 1981, 95 Stat. 597.)

Notes

Editorial Notes

Amendments1981—Subsec. (a). Pub. L. 9735 struck out reference to section 1176 of this title.