54 U.S.C. § 302910

A recipient of assistance under this division shall keep— (1) such records as the Secretary shall prescribe, including records that fully disclose— (A) the disposition by the recipient of the proceeds of the assistance; (B) the total cost of the project or undertaking in connection with which the assistance is given or used; and (C) the amount and nature of that portion of the cost of the project or undertaking supplied by other sources; and (2) such other records as will facilitate an effective audit.