76.730—Records related to grant funds.
               		
               		
               	 	
               	 	
               	 	
               	 		
    
         A State and a subgrantee shall keep records that fully show:
    
    
        
        (a) 
         The amount of funds under the grant or subgrant;
     
    
        
        (b) 
         How the State or subgrantee uses the funds;
     
    
        
        (c) 
         The total cost of the project;
     
    
        
        (d) 
         The share of that cost provided from other sources; and
     
    
        
        (e) 
         Other records to facilitate an effective audit.
     
    (Approved by the Office of Management and Budget under control number 1880-0513)
    
        
            Code of Federal Regulations
        
        (Authority: 
                20 U.S.C. 1232f
            )
    
    
        
            Code of Federal Regulations
        
        [45 FR 22517, Apr. 3, 1980. Redesignated at 45 FR 77368, Nov. 21, 1980, as amended at 53 FR 49143, Dec. 6, 1988]