---
kind: "section"
citation: "42 U.S.C. § 9842"
title: "42"
title_heading: "The Public Health and Welfare"
number: "9842"
heading: "Records and audits"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/42/9842"
units:
  - "Chapter 105 — Community Services Programs"
  - "Subchapter II — Head Start Programs"
---

# §9842. Records and audits

- (a) Each recipient of [financial assistance](/usc/42/9832.md?p=5) under this subchapter shall keep such records as the [Secretary](/usc/42/9832.md?p=24) shall prescribe, including rec­ords which fully disclose the amount and disposition by such recipient of the proceeds of such [financial assistance](/usc/42/9832.md?p=5), the total cost of the [project](/usc/42/13641.md?p=2) or undertaking in connection with which such [financial assistance](/usc/42/9832.md?p=5) is given or used, the amount of that portion of the cost of the [project](/usc/42/13641.md?p=2) or undertaking supplied by other sources, and such other records as will facilitate an effective audit.
- (b) The [Secretary](/usc/42/9832.md?p=24) and the Comptroller General 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 the recipients that are pertinent to the [financial assistance](/usc/42/9832.md?p=5) received under this subchapter.
- (c) Each recipient of [financial assistance](/usc/42/9832.md?p=5) under this subchapter shall—
  - (1) maintain, and annually submit to the [Secretary](/usc/42/9832.md?p=24), a complete accounting of the recipient’s administrative expenses (including a detailed statement identifying the amount of [financial assistance](/usc/42/9832.md?p=5) provided under this subchapter used to pay expenses for salaries and compensation and the amount (if any) of other funds used to pay such expenses);
  - (2) not later than 30 days after the date of completion of an audit conducted in the manner and to the extent provided in [chapter 75](/usc/31/chstV/ch75.md) of title 31 (commonly known as the “Single Audit Act of 1984”), submit to the [Secretary](/usc/42/9832.md?p=24) a copy of the audit management letter and of any audit findings as they relate to the Head Start program; and
  - (3) provide such additional documentation as the [Secretary](/usc/42/9832.md?p=24) may require.

## Source credit

(Pub. L. 97–35, title VI, § 647, Aug. 13, 1981, 95 Stat. 505; Pub. L. 110–134, § 17, Dec. 12, 2007, 121 Stat. 1422.)

## Notes

### Editorial Notes

### Amendments

2007—Subsec. (c). Pub. L. 110–134 added subsec. (c).