Title 21 — Food and DrugsRelease 119-73

§1178 Records and audit

Title 21 › Chapter CHAPTER 16— - DRUG ABUSE PREVENTION, TREATMENT, AND REHABILITATION › Subchapter SUBCHAPTER IV— - OTHER FEDERAL PROGRAMS › § 1178

Last updated Apr 6, 2026|Official source

Summary

Anyone who gets help through grants or contracts given without competitive bidding must keep records the Secretary requires. The records must show how much money they received, how they spent it, the total cost of the project, how much of that cost came from other sources, and any other papers needed for a proper audit. The Secretary and the Comptroller General, or people they authorize, may inspect and audit any books, documents, or records that relate to those grants or contracts.

Full Legal Text

Title 21, §1178

Food and Drugs — Source: USLM XML via OLRC

(a)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)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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1981—Subsec. (a). Pub. L. 97–35 struck out reference to section 1176 of this title.

Reference

Citations & Metadata

Citation

21 U.S.C. § 1178

Title 21 — Food and Drugs

Last Updated

Apr 6, 2026

Release point: 119-73