42 U.S.C. § 300s: Reporting and audit requirements for recipients

the financial operations of the facility, and the costs of the facility of providing health services in the facility and the charges made by the facility for providing such services, Each entity receiving Federal assistance under this subchapter shall keep such records as the Secretary 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 in connection with which such assistance is given or used, the amount of that portion of the cost of the project supplied by other sources, and such other records as will facilitate an effective audit. 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 such entities which in the opinion of the Secretary or the Comptroller General may be related or pertinent to the assistance referred to in paragraph (1). the financial operations of the facility constructed or modernized with such assistance, and the costs to such facility of providing health services in such facility, and the charges made for such services, during the period with respect to which the statement is filed.