((a)) ** In general** Each recipient of assistance under this chapter shall keep such records as the Under Secretary shall prescribe, including records that fully disclose, with respect to the assistance received by the recipient under this chapter—

((1)) the amount and nature of that assistance;

((2)) the disposition by the recipient of the proceeds of that assistance;

((3)) the total cost of the undertaking for which the assistance is given or used;

((4)) the amount and nature of the portion of the cost of the undertaking described in paragraph (3) that is supplied by a source other than the Agency;

((5)) the return on investment, as defined by the Under Secretary; and

((6)) any other record that will facilitate an effective audit with respect to the assistance.

((b)) ** Access by government officials** The Under Secretary, the Inspector General of the Department of Commerce, and the Comptroller General of the United States, or any duly authorized representative of any such individual, shall have access, for the purpose of audit, investigation, and examination, to any book, document, paper, record, or other material of the Agency or an MBDA Business Center.