Records; audits

A recipient of a loan guarantee shall keep such records and other pertinent documents as the Secretary shall prescribe by regulation, including such records as the Secretary may require to facilitate an effective audit. The Secretary and the Comptroller General of the United States, or their duly authorized representatives, shall have access, for the purpose of audit, to the records and other pertinent documents. (Source: (Pub. L. 109–451, title II, § 210, Dec. 22, 2006, 120 Stat. 3360.))