7 U.S. Code § 1746 - Records and accounts
The Commodity Credit Corporation shall keep such records and accounts as may be necessary to show, for each commodity set-aside, the initial and current composition, value (in accordance with section 1742 of this title), current investment, quantity disposed of, method of disposition, and amounts received on disposition.
Source(Aug. 28, 1954, ch. 1041, title I, § 106,68 Stat. 898.)