42 U.S.C. § 300s–4 — Reporting and audit requirements for recipients

(a) Filing of financial statement with appropriate State Agency; form and contents. Whoever applied for and received an allotment payment, grant, loan, or loan guarantee for a facility under this subchapter — or whoever else the Secretary designates — must file a statement at least once a year with the State Agency where the facility is located. The statement must show, in whatever form the Secretary requires, (1) the facility's financial operations, and (2) the facility's costs of providing health services and the charges it made for them, during the period covered. (b) Maintenance of records; access to books, etc., for audit and examination. (1) Every entity that gets federal assistance under this subchapter must keep records the Secretary requires — including records fully showing how it used the assistance money, the total project cost, how much of that cost came from other sources, and anything else needed for an effective audit. (2) The Secretary and the Comptroller General (or their authorized representatives) can inspect any books, documents, papers, and records that relate to that assistance, for auditing purposes. (c) Filing of financial statement with Secretary; form and contents. Each such entity must also file a statement at least once a year directly with the Secretary, in whatever form the Secretary requires, showing (1) the financial operations of the facility that was constructed or modernized with the assistance, and (2) the facility's costs of providing health services there, and its charges for them, during the covered period.