# 25 C.F.R. § 273.178 (2025): Are there contract recordkeeping requirements?

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T25_P273_S273_178

## Section

- **Citation:** 25 C.F.R. § 273.178 (2025)
- **Heading:** Are there contract recordkeeping requirements?
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 25 CFR: Indians / Chapter I: BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR / Part 273: EDUCATION CONTRACTS UNDER JOHNSON-O'MALLEY ACT / Subpart H: General Contract Requirements / § 273.178: § 273.178   Are there contract recordkeeping requirements?

## Text

A contractor will be required to maintain a recordkeeping system that allows the Bureau to meet its legal records program requirements under the Federal Records Act (44 U.S.C. 3101
et seq.
). Such a record system must:
(a) Fully reflect all financial transactions involving the receipt and expenditure of funds provided under the contract in a manner that will provide accurate, current and complete disclosure of financial status; correlation with budget or allowable cost schedules; and clear audit facilitating data;
(b) Reflect the amounts and sources of funds other than Bureau contract funds that may be included in the operation of the contract;
(c) Provide for the creation, maintenance, and safeguarding of records of lasting value, including those involving individual rights, such as permanent records and transcripts; and
(d) Provide for the orderly retirement of permanent records in accordance with Department Records Schedule (Bureau of Indian Affairs (075)), when there is no established system set up by the State, public school district, or Indian corporation.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T25_P273_S273_178. Check the current official text before relying on it. Not legal advice.