2016 US Code
Title 52 - Voting and Elections
Subtitle II - Voting Assistance and Election Administration
Chapter 209 - Election Administration Improvement
Subchapter VII - Miscellaneous Provisions
Sec. 21142 - Audits and repayment of funds

Each recipient of a grant or other payment made under this chapter shall keep such records with respect to the payment as are consistent with sound accounting principles, including records which fully disclose the amount and disposition by such recipient of funds, the total cost of the project or undertaking for which such funds are 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.

If the Comptroller General determines as a result of an audit conducted under subsection (b) prior to November 26, 2014, that—

the recipient shall pay to the office which made the grant or payment involved a portion of the funds provided which reflects the proportion of the requirements with which the recipient is not in compliance, or the extent to which the payment is in excess, under the program involved.

(Pub. L. 107–252, title IX, §902, Oct. 29, 2002, 116 Stat. 1727; Pub. L. 113–188, title IX, §901(c), Nov. 26, 2014, 128 Stat. 2020.)

This chapter, referred to in subsecs. (a), (b)(1) to (3), and (c)(1), was in the original "this Act", meaning Pub. L. 107–252, Oct. 29, 2002, 116 Stat. 1666, known as the Help America Vote Act of 2002, which is classified principally to this chapter. For complete classification of this Act to the Code, see Tables.

Section was formerly classified to section 15542 of Title 42, The Public Health and Welfare, prior to editorial reclassification and renumbering as this section.

2014—Subsec. (b)(1). Pub. L. 113–188, §901(c)(1)(A), substituted "paragraph (4)" for "paragraph (5)".

Subsec. (b)(3) to (6). Pub. L. 113–188, §901(c)(1)(B), (C), redesignated pars. (4) to (6) as (3) to (5), respectively, and struck out former par. (3). Prior to amendment, text of par. (3) read as follows: "In addition to audits conducted pursuant to paragraph (1), all funds provided under this chapter shall be subject to mandatory audit by the Comptroller General at least once during the lifetime of the program involved. For purposes of an audit under this paragraph, the Comptroller General shall have access to books, documents, papers, and records of recipients of funds in the same manner as the office making the grant or payment involved has access to such books, documents, papers, and records under paragraph (1)."

Subsec. (c). Pub. L. 113–188, §901(c)(2), inserted "prior to November 26, 2014," after "subsection (b)" in introductory provisions.