
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 21USC1178]

 
                        TITLE 21--FOOD AND DRUGS
 
    CHAPTER 16--DRUG ABUSE PREVENTION, TREATMENT, AND REHABILITATION
 
                  SUBCHAPTER IV--OTHER FEDERAL PROGRAMS
 
Sec. 1178. Records and audit


(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. 92-255, title IV, Sec. 411, Mar. 21, 1972, 86 Stat. 83; Pub. L. 
97-35, title IX, Sec. 971, Aug. 13, 1981, 95 Stat. 597.)


                               Amendments

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