25 CFR § 273.178 - Are there contract recordkeeping requirements?

---
identifier: "/us/cfr/t25/s273.178"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "25 CFR § 273.178 - Are there contract recordkeeping requirements?"
title_number: 25
title_name: "Indians"
section_number: "273.178"
section_name: "Are there contract recordkeeping requirements?"
chapter_name: "BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR"
subchapter_number: "M"
subchapter_name: "INDIAN SELF-DETERMINATION AND EDUCATION ASSISTANCE ACT PROGRAM"
part_number: "273"
part_name: "EDUCATION CONTRACTS UNDER JOHNSON-O'MALLEY ACT"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Secs. 201-203, Pub. L. 93-638, 88 Stat. 2203, 2213-2214 (25 U.S.C. 455-457), unless otherwise noted."
regulatory_source: "85 FR 10948, Feb. 25, 2020, unless otherwise noted."
cfr_part: "273"
---


# 273.178 Are there contract recordkeeping requirements?

A contractor will be required to maintain a recordkeeping system that allows the Bureau to meet its legal records program requirements under the Federal Records Act (44 U.S.C. 3101 *et seq.*). Such a record system must:

(a) Fully reflect all financial transactions involving the receipt and expenditure of funds provided under the contract in a manner that will provide accurate, current and complete disclosure of financial status; correlation with budget or allowable cost schedules; and clear audit facilitating data;

(b) Reflect the amounts and sources of funds other than Bureau contract funds that may be included in the operation of the contract;

(c) Provide for the creation, maintenance, and safeguarding of records of lasting value, including those involving individual rights, such as permanent records and transcripts; and

(d) Provide for the orderly retirement of permanent records in accordance with Department Records Schedule (Bureau of Indian Affairs (075)), when there is no established system set up by the State, public school district, or Indian corporation.