((a)) ** Maintenance of records by recipients of grants or financial assistance** Each recipient of a grant under this chapter or of financial assistance under , as in effect before , shall keep such records as the Secretary shall prescribe, including records which fully disclose the amount and disposition of the funds received under the grant and of the proceeds of such assistance, the total cost of the project or undertaking supplied by other sources, and such other records as will facilitate an effective audit.section 1456a of this titleNovember 5, 19901990-11-05

((b)) ** Access by Secretary and Comptroller General to records, books, etc., of recipients of grants or financial assistance for audit and examination** The Secretary and the Comptroller General of the United States, or any of their duly authorized representatives, shall—

((1)) after any grant is made under this chapter or any financial assistance is provided under , as in effect before ; and

((2)) until the expiration of 3 years after—

((A)) completion of the project, program, or other undertaking for which such grant was made or used, or

((B)) repayment of the loan or guaranteed indebtedness for which such financial assistance was provided,