19 U.S. Code § 1918 - Protective provisions
Each recipient of adjustment assistance under section 1913, 1914, or 1917  of this title, shall keep records which fully disclose the amount and disposition by such recipient of the proceeds, if any, of such adjustment assistance, and which will facilitate an effective audit. The recipient shall also keep such other records as the Secretary of Commerce may prescribe.
The Secretary of Commerce and the Comptroller General of the United States shall have access for the purpose of audit and examination to any books, documents, papers, and records of the recipient pertaining to adjustment assistance under sections 1913, 1914, and 1917
No financial assistance shall be provided to any firm under section 1914
 See References in Text note below.
Section 1917 of this title, referred to in subsecs. (a) to (c), was in the original “section 317”, meaning section 317 of Pub. L. 87–794, which enacted section 1917 of this title and amended sections 172(b), 6501(h), and 6511(d)(2)(A) of Title 26, Internal Revenue Code.