---
kind: "section"
citation: "43 C.F.R. § 3190.2-3"
title: "43"
number: "3190.2-3"
heading: "Audit."
url: "https://uscodex.org/cfr/43/3190.2-3"
---

# §3190.2-3. Audit.


In maintaining financial records relating to the funds received and expended under a delegation of authority, cooperative agreement, or contract, States, Indian tribes and contractors shall comply with generally accepted accounting principles and audit requirements established by the Department of the Interior and Bureau of Land Management.


## Notes

### Authority

Authority: 30 U.S.C. 1735 and 1751.

### Source

Source: 52 FR 27182, July 17, 1987, unless otherwise noted.