---
kind: "section"
citation: "34 C.F.R. § 367.71"
title: "34"
number: "367.71"
heading: "What records must be maintained?"
url: "https://uscodex.org/cfr/34/367.71"
---

# §367.71. What records must be maintained?


The DSA and all other service providers shall maintain—

- (a) **Records that fully disclose and document—**
  - (1) The amount and disposition by the recipient of that financial assistance;
  - (2) The total cost of the project or undertaking in connection with which the financial assistance is given or used;
  - (3) The amount of that portion of the cost of the project or undertaking supplied by other sources; and
  - (4) Compliance with the requirements of this part; and
- (b) **Other records that the Secretary determines to be appropriate to facilitate an effective audit.**

## Notes

### Authority

Authority: Sections 751-753 of the Rehabilitation Act of 1973, as amended; 29 U.S.C. 796j-796l, unless otherwise noted.

### Source

Source: 81 FR 55583, Aug. 19, 2016, unless otherwise noted.