2016 US Code
Title 42 - The Public Health and Welfare
Chapter 105 - Community Services Programs
Subchapter II - Head Start Programs
Sec. 9842 - Records and audits

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Citation 42 U.S.C. § 9842 (2016)
Section Name

§9842. Records and audits

Section Text

(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.

Source Credit

(Pub. L. 97–35, title VI, §647, Aug. 13, 1981, 95 Stat. 505; Pub. L. 110–134, §17, Dec. 12, 2007, 121 Stat. 1422.)

Editorial Notes

AMENDMENTS

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

Publication Title United States Code, 2012 Edition, Supplement 4, Title 42 - THE PUBLIC HEALTH AND WELFARE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 42 - THE PUBLIC HEALTH AND WELFARE
CHAPTER 105 - COMMUNITY SERVICES PROGRAMS
SUBCHAPTER II - HEAD START PROGRAMS
Sec. 9842 - Records and audits
Contains section 9842
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
Statutes at Large References 95 Stat. 505
121 Stat. 1422
Public Law References Public Law 97-35, Public Law 110-134
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