---
kind: "section"
citation: "31 C.F.R. § 34.307"
title: "31"
number: "34.307"
heading: "Recordkeeping—Direct Component."
url: "https://uscodex.org/cfr/31/34.307"
---

# §34.307. Recordkeeping—Direct Component.


Recipients must maintain records as prescribed by Treasury, and make the records available to Treasury, including the Treasury Inspector General.


## Notes

### Authority

Authority: 31 U.S.C. 301; 31 U.S.C. 321; 33 U.S.C. 1251 et seq.

### Source

Source: 80 FR 77243, Dec. 14, 2015, unless otherwise noted.