21 U.S.C. § 1178 — Records and audit

(a) Assistance records; contents Each recipient of assistance under section 1177 of this title under grants or contracts entered into under other than competitive bidding procedures must keep such records as the Secretary must 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, must 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.