Books and records of the Board
Primary source
Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
(a) The Board shall maintain such books and records as the Secretary may require. Such books and records shall be made available upon request by the Secretary for inspection and audit.
(b) The Board shall prepare and submit to the Secretary, from time to time, such reports as the Secretary may require.
(c) The Board shall account for the receipt and disbursement of all the funds entrusted to the Board.
(d) The Board shall cause the books and records of the Board to be audited by an independent auditor at the end of each fiscal period. A report of each audit shall be submitted to the Secretary.
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