34 CFR 364.35 - What records must be maintained?
In addition to complying with applicable 2 CFR part 200 recordkeeping requirements, the State plan must include satisfactory assurances that all recipients of financial assistance under parts B and C of chapter 1 of title VII of the Act will maintain -
(a) Records that fully disclose and document -
(1) The amount and disposition by the recipient of that financial assistance;
(2) The total cost of the project or undertaking in connection with which the financial assistance is given or used;
(3) The amount of that portion of the cost of the project or undertaking supplied by other sources; and
(4) Compliance with the requirements of chapter 1 of title VII of the Act and this part; and
(b) Other records that the Secretary determines to be appropriate to facilitate an effective audit.