The DSA and all other service providers shall maintain—

1. (a) Records that fully disclose and document—

   1. (1) The amount and disposition by the recipient of that financial assistance;
   2. (2) The total cost of the project or undertaking in connection with which the financial assistance is given or used;
   3. (3) The amount of that portion of the cost of the project or undertaking supplied by other sources; and
   4. (4) Compliance with the requirements of this part; and

2. (b) Other records that the Secretary determines to be appropriate to facilitate an effective audit.

   (Authority: Section 12(c) of the Rehabilitation Act of 1973, as amended; 29 U.S.C. 709(c))