34 C.F.R. § 303.724
In addition to meeting the requirements of §§ 303.721 through 303.723, the lead agency must conduct its own child count or use EIS providers to complete its child count. If the lead agency uses EIS providers to complete its child count, then the lead agency must—
(e) Ensure that documentation is maintained to enable the State and the Secretary to audit the accuracy of the count.
(Approved by Office of Management and Budget under control number 1820-0557)
(Authority: 20 U.S.C. 1418(a), 1435(a)(14), 1442)