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2026-07-06 10:51:44 -04:00

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LegalText 42 U.S.C. § 9842 Records and audits us united_states_code code_section 42 THE PUBLIC HEALTH AND WELFARE 105 COMMUNITY SERVICES PROGRAMS 9842 42 U.S.C. § 9842 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc42@119-100.zip /us/usc/t42/s9842 data/legal/raw/us/code/title-42/usc42.xml a777b113483171016d3533aa46712ed91c71c8d1403d2350be2e16d91a1277bc 644321055a08eb1f260a6a3e31ac157fa024756abf612a9fd6857e7e400cf24e 2dd6f13a3bedb47d14b8fbca1530c793fa5674448be7e6128e07b08cb8bbe31f 2026-07-04 official
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42 U.S.C. § 9842 - Records and audits

Text

(a) Each recipient of financial assistance under this subchapter 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 financial assistance, the total cost of the project or undertaking in connection with which such financial assistance is given or used, 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) 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 and examination to any books, documents, papers, and records of the recipients that are pertinent to the financial assistance received under this subchapter.

(c) Each recipient of financial assistance under this subchapter shall—

(1) maintain, and annually submit to the Secretary, a complete accounting of the recipients administrative expenses (including a detailed statement identifying the amount of financial assistance provided under this subchapter used to pay expenses for salaries and compensation and the amount (if any) of other funds used to pay such expenses);

(2) not later than 30 days after the date of completion of an audit conducted in the manner and to the extent provided in chapter 75 of title 31 (commonly known as the “Single Audit Act of 1984”), submit to the Secretary a copy of the audit management letter and of any audit findings as they relate to the Head Start program; and

(3) provide such additional documentation as the Secretary may require.

(Pub. L. 9735, title VI, § 647, Aug. 13, 1981, 95 Stat. 505; Pub. L. 110134, § 17, Dec. 12, 2007, 121 Stat. 1422.)

Notes

Editorial Notes

Amendments2007—Subsec. (c). Pub. L. 110134 added subsec. (c).