§ 426. Maintenance of records. In connection with each contract, the commissioner and the municipality shall keep adequate records of the amount of the payment by the state, the amount of federal assistance, if any, received by the municipality for the project, and of all moneys expended by the municipality for such project. Such records shall be kept by the commissioner and shall establish the basis for recalculations of the state payment as required herein. The commissioner shall have authority to carry out, or to cause to be carried out, audits of such contracts and records pursuant to rules and regulations promulgated by the commissioner.
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