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दस्तावेज़
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OCR Page 1 of 53O:\BAI\BAI98.846
S.L.C.
178
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(E) AUDITS.-
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(i) PUBLIC ACCOUNTS.-The accounts
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of ACT shall be audited annually in ac-
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cordance with generally accepted auditing
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standards.
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(ii) COMPTROLLER GENERAL.-The
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financial transactions of ACT for each fis-
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cal year may be audited by the Comptroller
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General, and a report of each such audit
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submitted to Congress. A copy of each re-
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port shall be furnished to the Secretary
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and to ACT at the time the report is sub-
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mitted to Congress.
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(F) RECORDKEEPING.-ACT shall ensure
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that each recipient of assistance from ACT
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under this subsection keeps such records as
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may be reasonably necessary to fully disclose
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the amount and the disposition by such recipi-
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ent of the proceeds of such assistance, the total
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cost of the project or undertaking in connection
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with which such assistance is given or used, and
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the amount and nature of that portion of the
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cost of the project or undertaking supplied by
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other sources, and such other records as will fa-
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cilitate an effective audit. ACT shall ensure
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