20 USC § 1232f - Records

---
identifier: "/us/usc/t20/s1232f"
source: "usc"
legal_status: "official_prima_facie"
title: "20 USC § 1232f - Records"
title_number: 20
title_name: "EDUCATION"
section_number: "1232f"
section_name: "Records"
chapter_number: 31
chapter_name: "GENERAL PROVISIONS CONCERNING EDUCATION"
subchapter_number: "III"
subchapter_name: "GENERAL REQUIREMENTS AND CONDITIONS CONCERNING OPERATION AND ADMINISTRATION OF EDUCATION PROGRAMS: GENERAL AUTHORITY OF SECRETARY"
part_number: "4"
part_name: "Records; Privacy; Limitation on Withholding Federal Funds"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 90–247, title IV, § 443, formerly § 437, as added Pub. L. 95–561, title XII, § 1231(c), Nov. 1, 1978, 92 Stat. 2346; renumbered § 443 and amended Pub. L. 103–382, title II, §§ 212(b)(1), 248, Oct. 20, 1994, 108 Stat. 3913, 3924.)"
---


# § 1232f. Records

**(a)** **Records kept by recipient; full disclosure; maintenance period** Each recipient of Federal funds under any applicable program through any grant, subgrant, cooperative agreement, loan, or other arrangement shall keep records which fully disclose the amount and disposition by the recipient of those funds, the total cost of the activity for which the funds are used, the share of that cost provided from other sources, and such other records as will facilitate an effective financial or programmatic audit. The recipient shall maintain such records for three years after the completion of the activity for which the funds are used.

**(b)** **Audit examination** 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 examination, to any records maintained by a recipient that may be related, or pertinent to, grants, subgrants, cooperative agreements, loans, or other arrangements to which reference is made in subsection (a), or which may relate to the compliance of the recipient with any requirement of an applicable program.

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**Source Credit**: (Pub. L. 90–247, title IV, § 443, formerly § 437, as added Pub. L. 95–561, title XII, § 1231(c), Nov. 1, 1978, 92 Stat. 2346; renumbered § 443 and amended Pub. L. 103–382, title II, §§ 212(b)(1), 248, Oct. 20, 1994, 108 Stat. 3913, 3924.)

## Editorial Notes

### Prior Provisions

A prior  was classified to  prior to repeal by .

### Amendments

1994—Subsec. (a). , substituted “grant, subgrant, cooperative agreement, loan, or other arrangement” for “grant, subgrant, contract, subcontract, loan, or other arrangement (other than procurement contracts awarded by an administrative head of an educational agency)”, inserted “financial or programmatic” before “audit.”, and substituted “three years” for “five years”.

Subsec. (b). , substituted “to any records maintained by a recipient that may be related, or pertinent to, grants, subgrants, cooperative agreements, loans, or other arrangements” for “to any records of a recipient which may be related, or pertinent to, the grants, subgrants, contracts, subcontracts, loans, or other arrangements”.

## Statutory Notes and Related Subsidiaries

### Effective Date

Section effective with respect to appropriations for fiscal year 1980 and subsequent fiscal years, see , set out as a note under .