34 CFR §76.730
A State and a subgrantee shall keep records that fully show:
- (a)The amount of funds under the grant or subgrant;
- (b)How the State or subgrantee uses the funds;
- (c)The total cost of the project;
- (d)The share of that cost provided from other sources; and
- (e)Other records to facilitate an effective audit.