(a) Each agency which receives financial assistance under this subchapter shall keep such records as the Commissioner may prescribe, including records which fully disclose the amount and disposition by that agency of such financial assistance , the total cost of the project in connection with which such financial 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. (b) The Commissioner 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 any agency which receives financial assistance under this subchapter that are pertinent to the financial assistance received under this subchapter. ( Pub. L. 88–452, title VIII, § 809 , formerly § 808, as added Pub. L. 93–644, § 11 , Jan. 4, 1975 , 88 Stat. 2325 ; renumbered § 809, Pub. L. 100–175, title V, § 502(3) , Nov. 29, 1987 , 101 Stat. 973 ; amended Pub. L. 102–375, title VIII, § 822(9) , Sept. 30, 1992 , 106 Stat. 1298 .) Editorial Notes Prior Provisions A prior section 809 of Pub. L. 88–452 was renumbered section 810 and is classified to section 2991h of this title . Amendments 1992—Subsecs. (a), (b). Pub. L. 102–375 substituted “Commissioner” for “Secretary” . CFR Title Parts 45 1336