; (ii) the expenses and income of the local coordinating entity; and (iii) the entities to which the local coordinating entity made any grants; (B) make available for audit all records relating to the expenditure of the Federal funds and any matching funds; and (C) require, with respect to all agreements authorizing the expenditure of Federal funds by other organizations, that the receiving organizations make available for audit all records relating to the expenditure of the Federal funds. (d) Prohibition on acquisition of real property (1) In general The local coordinating entity shall not use Federal funds provided for National Heritage Areas to acquire real property or any interest in real property. (2) Other sources Nothing in this title precludes the local coordinating entity from using funds from other sources for authorized purposes, including the acquisition of real property or any interest in real property. (e) Delegation (1) In general The Council may delegate the responsibilities and actions under this section for each area identified in section 404(b)(1). (2) Review All delegated responsibilities and actions are subject to review and approval by the Council. 406. Management plan (a) In general Not later than 3 years after the date on which funds are first made available to carry out this title, the local coordinating entity shall prepare and submit to the Secretary a management plan for the Heritage Area. (b) Contents The management plan for the Heritage Area shall— (1) include comprehensive policies, strategies, and recommendations for the conservation, funding, management, and development of the Heritage Area; (2) include a description of actions and commitments that governments, private organizations, and citizens will take to protect, enhance, and interpret the natural, historic, cultural, scenic, Tribal, educational, and recreational resources of the Heritage Area