Code of Federal Regulations · Section
§ 76.730 — Records Related To Grant Funds
34 C.F.R. § 76.730
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A State and a subgrantee shall keep records that fully show:
(a) The amount of funds under the grant or subgrant;
(b) How the State or subgrantee uses the funds;
(c) The total cost of the project;
(d) The share of that cost provided from other sources; and
(e) Other records to facilitate an effective audit.
Authorizing Statute
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Congressional declaration of policy respecting “Insular Areas”48 U.S.C. § 1469a
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Office of Administrative Law Judges20 U.S.C. § 1234
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Records20 U.S.C. § 1232f