Page:United States Statutes at Large Volume 110 Part 5.djvu/567

 PUBLIC LAW 104-299—OCT. 11, 1996 110 STAT. 3641 "(4) assist health centers in the development of clinical practices and fiscal and administrative systems through a technical assistance plan which is responsive to the requests of health centers; and "(5) share information and data relevant to the operation of new and existing health centers. " (n) RECORDS. — "(1) IN GENERAL.— Each entity which receives a grant under subsection (e) shall establish and maintain such records as the Secretary shall require. "(2) AVAILABILITY. —Each entity which is required to establish and maintain records under this subsection shall make such books, documents, papers, and records available to the Secretary or the Comptroller General of the United States, or any of their duly authorized representatives, for examination, copying or mechanical reproduction on or off the premises of such entity upon a reasonable request therefore. The Secretary and the Comptroller General of the United States, or any of their duly authorized representatives, shall have the authority to conduct such examination, copying, and reproduction. "(o) DELEGATION OF AUTHORITY.—The Secretary may delegate the authority to administer the programs authorized by this section to any office, except that the authority to enter into, modify, or issue approvals with respect to grants or contracts may be delegated only within the central office of the Health Resources and Services Administration. "(p) SPECIAL CONSIDERATION.— In making grants under this section, the Secretary shall give special consideration to the unique needs of sparsely populated rural areas, including giving priority in the awarding of grants for new health centers under subsections (c) and (e), and the granting of waivers as appropriate and permitted under subsections (b)(l)(B)(i) and (j)(3)(G). "(q) AUDITS.— "(1) IN GENERAL. —Each entity which receives a grant under this section shall provide for an independent annual financial audit of any books, accounts, financial records, files, and other papers and property which relate to the disposition or use of the funds received under such grant and such other funds received by or allocated to the project for which such grant was made. For purposes of assuring accurate, current, and complete disclosure of the disposition or use of the funds received, each such audit shall be conducted in accordance with generally accepted accounting principles. Each audit shall evaluate— "(A) the entity's implementation of the guidelines established by the Secretary respecting cost accounting, "(B) the processes used by the entity to meet the financial and program reporting requirements of the Secretary, and "(C) the billing and collection procedures of the entity and the relation of the procedures to its fee schedule and schedule of discounts and to the availability of health insurance and public programs to pay for the health services it provides. A report of each such audit shall be filed with the Secretary at such time and in such manner as the Secretary may require.

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