This section of the Head Start Act provides instruction to grantee and delegate agencies that receive financial assistance from the federal government. Agencies are required to maintain financial records to facilitate an effective audit. These records should include the total cost of a project as well as the portion cost amount of a project or undertaking supplied by other sources.

Sec. 647. [42 U.S.C. 9842]

Sec. 647. [42 U.S.C. 9842] (a) Each recipient of financial assistance under this subchapter shall keep such records as the Secretary shall prescribe, including records which fully disclose the amount and disposition by such recipient of the proceeds of such financial assistance, the total cost of the project or undertaking in connection with which such financial assistance is given or used, the amount of that portion of the cost of the project or undertaking supplied by other sources, and such other records as will facilitate an effective audit.

(b) The Secretary 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 received under this subchapter.

Last Updated: December 26, 2017