; (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 received under this Act to acquire real property or any interest in real property. (2) Other sources Nothing in this Act precludes the local coordinating entity from using Federal funds from other sources for authorized purposes, including the acquisition of real property or any interest in real property. 5. Management plan (a) In general Not later than 3 years after the date on which funds are first made available to carry out this Act, 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) take into consideration existing State, county, and local plans; (3) specify the existing and potential sources of funding to protect, manage, and develop the Heritage Area; (4) include an inventory of the natural, historic, cultural, educational, scenic, and recreational resources of the Heritage Area relating to the themes of the Heritage Area that should be preserved, restored, managed, developed, or maintained