PRIA, Government Policy, Made Personal

Summary

Organizations that get money under this law must keep whatever records the Secretary requires. Those records must show how much money was received, how it was spent, the total cost of the project, and what other money paid part of the cost. The Secretary, the Comptroller General of the United States, or their authorized agents may inspect any books, papers, or records about that funding for audits. Each recipient must once a year send the Secretary a full accounting of administrative expenses, including a clear breakdown of salaries paid with these funds and with other funds; within 30 days after a Single Audit Act of 1984 audit is finished, send the audit management letter and any findings about the Head Start program; and provide any other documents the Secretary asks for.

Title 42, §9842

The Public Health and Welfare, Source: USLM XML via OLRC

(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 recipient’s 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.

Editorial Notes

Amendments

2007—Subsec. (c). Pub. L. 110–134 added subsec. (c).

§9842 Records and Audits

Summary

Title 42, §9842

Notes & Related Subsidiaries

Editorial Notes

Amendments

Citations & Metadata