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republic-os/legal/us/code/title-21/chapter-16/section-1178.md
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Fabio 76b8ec33a7 Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

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

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---
type: "LegalText"
title: "21 U.S.C. § 1178"
description: "Records and audit"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 21
title_name: "FOOD AND DRUGS"
chapter_number: "16"
chapter_name: "DRUG ABUSE PREVENTION, TREATMENT, AND REHABILITATION"
section: "1178"
citation: "21 U.S.C. § 1178"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc21@119-100.zip"
source_identifier: "/us/usc/t21/s1178"
source_file: "data/legal/raw/us/code/title-21/usc21.xml"
source_hash: "5550d5098db9e9c8c929702f0dc0fe13ce14c8929d222570dbfd6006723293b2"
raw_snapshot_hash: "3dbd7a61c8616baefb8459bd8dac3b93242106deb416308c8d4dd5a9143176d1"
text_hash: "1df6be587d527b4ccdc5412befa6f31c32099288ba16410db30c4065a5767a7c"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 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.