---
kind: "section"
citation: "42 U.S.C. § 300s–4"
title: "42"
title_heading: "The Public Health and Welfare"
number: "300s–4"
heading: "Reporting and audit requirements for recipients"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/42/300s-4"
units:
  - "Chapter 6A — Public Health Service"
  - "Subchapter XIV — Health Resources Development"
  - "Part C — General Provisions"
---

# §300s–4. Reporting and audit requirements for recipients

- (a) **Filing of financial statement with appropriate State Agency; form and contents—** In the case of any facility for which an allotment payment, grant, loan, or loan guarantee has been made under this subchapter, the applicant for such payment, grant, loan, or loan guarantee (or, if appropriate, such other person as the [Secretary](/usc/42/201.md?p=c) may prescribe) shall file at least annually with the [State Agency](/usc/42/300s–3.md?p=12) for the [State](/usc/42/201.md?p=f) in which the facility is located a statement which shall be in such form, and contain such information, as the [Secretary](/usc/42/201.md?p=c) may require to accurately show—
  - (1) the financial operations of the facility, and
  - (2) the costs of the facility of providing health [services](/usc/42/201.md?p=a) in the facility and the charges made by the facility for providing such [services](/usc/42/201.md?p=a),

  during the period with respect to which the statement is filed.

- (b) **Maintenance of records; access to books, etc., for audit and examination—**
  - (1) Each entity receiving Federal assistance under this subchapter shall keep such records as the [Secretary](/usc/42/201.md?p=c) shall prescribe, including records which fully disclose the amount and disposition by such entity of the proceeds of such assistance, the total cost of the [project](/usc/42/13641.md?p=2) in connection with which such assistance is given or used, the amount of that portion of the cost of the [project](/usc/42/13641.md?p=2) supplied by other sources, and such other records as will facilitate an effective audit.
  - (2) The [Secretary](/usc/42/201.md?p=c) and the [Comptroller General](/usc/42/300x–64.md?p=b-1) of the United States, or any of their duly authorized representatives, shall have access for the purpose of audit and examination to any books, documents, papers, and records of such entities which in the opinion of the [Secretary](/usc/42/201.md?p=c) or the [Comptroller General](/usc/42/300x–64.md?p=b-1) may be related or pertinent to the assistance referred to in [paragraph (1)](#b-1).
- (c) **Filing of financial statement with Secretary; form and contents—** Each such entity shall file at least annually with the [Secretary](/usc/42/201.md?p=c) a statement which shall be in such form, and contain such information, as the [Secretary](/usc/42/201.md?p=c) may require to accurately show—
  - (1) the financial operations of the facility constructed or modernized with such assistance, and
  - (2) the costs to such facility of providing health [services](/usc/42/201.md?p=a) in such facility, and the charges made for such [services](/usc/42/201.md?p=a), during the period with respect to which the statement is filed.

## Source credit

(July 1, 1944, ch. 373, title XVI, § 1625, formerly § 1634, as added Pub. L. 93–641, § 4, Jan. 4, 1975, 88 Stat. 2273; renumbered § 1625, Pub. L. 96–79, title II, § 202(b), Oct. 4, 1979, 93 Stat. 632.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 1625 of act July 1, 1944, was renumbered section 1610 by Pub. L. 96–79, title II, § 203(b), Oct. 4, 1979, 93 Stat. 635, and is classified to section 300r of this title.