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The Tax Dollar Accountability Act requires states and local governments receiving federal funds to provide the Comptroller General of the United States access to their budgets, financial records, expenditure reports, contracts, and related documents for auditing and investigating federal fund usage. States must provide such access within 120 days after each fiscal year ends. If a state fails to comply, the Office of Management and Budget may withhold, suspend, or condition federal funds to that state until access is granted.
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