29 U.S.C. § 49i — Recordkeeping and accountability

(a) Records — Each state must keep records detailed enough to prepare the reports this chapter requires, and to trace how money was spent well enough to show it wasn't spent unlawfully. (b) Investigations — (1) The Secretary can investigate any facts, conditions, or practices needed to find out whether a state or a state official has violated this chapter. (2)(A) To check compliance, the Secretary must investigate how states use this chapter's funds. (B) The Comptroller General may also investigate how any state uses funds received under this chapter, to ensure compliance. (3) When investigating, neither the Secretary nor the Comptroller General can demand that a state compile brand-new information that it doesn't already have readily available. (c) Reports — Each state receiving funds under this chapter must (1) file reports about its operations and spending, in whatever form and with whatever information the Secretary requires, and (2) set up and maintain a management information system, following the Secretary's guidelines, to help compile and analyze program and financial data for reporting, monitoring, and evaluation.