[Code of Federal Regulations] [Title 34, Volume 3] [Revised as of July 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 34CFR628.47] [Page 280] TITLE 34--EDUCATION CHAPTER VI--OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION PART 628_ENDOWMENT CHALLENGE GRANT PROGRAM--Table of Contents Subpart E_What Conditions Must a Grantee Meet Under the Endowment Challenge Grant Program? Sec. 628.47 What shall a grantee record and report? A grantee shall-- (a) Keep records of-- (1) The source, kind and amount of matching funds; (2) The type and amount of investments of the endowment fund; (3) The amount of endowment fund income; and (4) The amount and purpose of expenditures of endowment fund income; (b) Retain each year's records for a minimum of five years after the grant period ends; (c) Allow the Secretary access to information that the Secretary judges necessary to audit or examine the records required in paragraph (a) of this section; (d) Carry out the audit required in 34 CFR 74.61(h) or 80.26 and the appendix to 34 CFR part 80, as applicable; (e) Provide to the Secretary a copy of the external or internal audit to be performed under 34 CFR 74.61(h) or 80.26 and the appendix to 34 CFR part 80, as applicable; and (f) Submit reports on a timely basis that are requested by the Secretary. (Approved by the Office of Management and Budget under control number 1840-0564) (Authority: 20 U.S.C. 1065 and 1232f) [49 FR 28521, July 12, 1984, as amended at 52 FR 11258, Apr. 8, 1987; 53 FR 49146, Dec. 6, 1988; 58 FR 11164, Feb. 23, 1993]