42 U.S. Code § 300s–4 - Reporting and audit requirements for recipients
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(a) Filing of financial statement with appropriate State Agency; form and contents
In the case of any facility for which an allotment payment, grant, loan, or loan guarantee has been made under this subchapter, the applicant for such payment, grant, loan, or loan guarantee (or, if appropriate, such other person as the Secretary may prescribe) shall file at least annually with the State Agency for the State in which the facility is located a statement which shall be in such form, and contain such information, as the Secretary may require to accurately show—
(2) the costs of the facility of providing health services in the facility and the charges made by the facility for providing such services,
during the period with respect to which the statement is filed.
(b) Maintenance of records; access to books, etc., for audit and examination
(1) Each entity receiving Federal assistance under this subchapter shall keep such records as the Secretary shall prescribe, including records which fully disclose the amount and disposition by such entity of the proceeds of such assistance, the total cost of the project in connection with which such assistance is given or used, the amount of that portion of the cost of the project supplied by other sources, and such other records as will facilitate an effective audit.
(2) 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 such entities which in the opinion of the Secretary or the Comptroller General may be related or pertinent to the assistance referred to in paragraph (1).
(c) Filing of financial statement with Secretary; form and contents
Each such entity shall file at least annually with the Secretary a statement which shall be in such form, and contain such information, as the Secretary may require to accurately show—
Source(July 1, 1944, ch. 373, title XVI, § 1625, formerly § 1634, as added Pub. L. 93–641, § 4,Jan. 4, 1975, 88 Stat. 2273; renumbered § 1625,Pub. L. 96–79, title II, § 202(b),Oct. 4, 1979, 93 Stat. 632.)