§ 450c. — Reporting and audit requirements for recipients of Federal financial assistance.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 25USC450c]
TITLE 25--INDIANS
CHAPTER 14--MISCELLANEOUS
SUBCHAPTER II--INDIAN SELF-DETERMINATION AND EDUCATION ASSISTANCE
Sec. 450c. Reporting and audit requirements for recipients of
Federal financial assistance
(a) Maintenance of records
(1) Each recipient of Federal financial assistance under this
subchapter shall keep such records as the appropriate Secretary shall
prescribe by regulation promulgated under sections 552 and 553 of title
5, including records which fully disclose--
(A) the amount and disposition by such recipient of the proceeds
of such assistance,
(B) the cost of the project or undertaking in connection with
which such assistance is given or used,
(C) the amount of that portion of the cost of the project or
undertaking supplied by other sources, and
(D) such other information as will facilitate an effective
audit.
(2) For the purposes of this subsection, such records for a mature
contract shall consist of quarterly financial statements for the purpose
of accounting for Federal funds, the annual single-agency audit required
by chapter 75 of title 31 \1\ and a brief annual program report.
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\1\ So in original. Probably should be followed by a comma.
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(b) Access to books, documents, papers, and records for audit and
examination by Comptroller General, etc.
The Comptroller General and the appropriate Secretary, or any of
their duly authorized representatives, shall, until the expiration of
three years after completion of the project or undertaking referred to
in the preceding subsection of this section, have access (for the
purpose of audit and examination) to any books, documents, papers, and
records of such recipients which in the opinion of the Comptroller
General or the appropriate Secretary may be related or pertinent to the
grants, contracts, subcontracts, subgrants, or other arrangements
referred to in the preceding subsection.
(c) Availability by recipient of required reports and information to
Indian people served or represented
Each recipient of Federal financial assistance referred to in
subsection (a) of this section shall make such reports and information
available to the Indian people served or represented by such recipient
as and in a manner determined to be adequate by the appropriate
Secretary.
(d) Repayment to Treasury by recipient of unexpended or unused funds
Except as provided in section 13a or 450j-1(a)(3) \2\ of this title,
funds paid to a financial assistance recipient referred to in subsection
(a) of this section and not expended or used for the purposes for which
paid shall be repaid to the Treasury of the United States through the
respective Secretary.
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\2\ See References in Text note below.
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(e) Annual report to tribes
The Secretary shall report annually in writing to each tribe
regarding projected and actual staffing levels, funding obligations, and
expenditures for programs operated directly by the Secretary serving
that tribe.
(f) Single-agency audit report; additional information; declination
criteria and procedures
(1) For each fiscal year during which an Indian tribal organization
receives or expends funds pursuant to a contract entered into, or grant
made, under this subchapter, the tribal organization that requested such
contract or grant shall submit to the appropriate Secretary a single-
agency audit report required by chapter 75 of title 31.
(2) In addition to submitting a single-agency audit report pursuant
to paragraph (1), a tribal organization referred to in such paragraph
shall submit such additional information concerning the conduct of the
program, function, service, or activity carried out pursuant to the
contract or grant that is the subject of the report as the tribal
organization may negotiate with the Secretary.
(3) Any disagreement over reporting requirements shall be subject to
the declination criteria and procedures set forth in section 450f of
this title.
(Pub. L. 93-638, Sec. 5, formerly Sec. 5 and title I, Sec. 108, Jan. 4,
1975, 88 Stat. 2204, 2212; renumbered and amended Pub. L. 100-472, title
I, Sec. 104, title II, Sec. 208, Oct. 5, 1988, 102 Stat. 2287, 2296;
Pub. L. 100-581, title II, Sec. 209, Nov. 1, 1988, 102 Stat. 2940; Pub.
L. 101-301, Sec. 2(a)(4), May 24, 1990, 104 Stat. 206; Pub. L. 101-644,
title II, Sec. 202(3), Nov. 29, 1990, 104 Stat. 4665; Pub. L. 103-413,
title I, Sec. 102(2), Oct. 25, 1994, 108 Stat. 4250.)
References in Text
Section 450j-1(a)(3) of this title, referred to in subsec. (d), was
repealed and a new subsec. (a)(3) of section 450j-1 was added by Pub. L.
103-413, title I, Sec. 102(14)(C), Oct. 25, 1994, 108 Stat. 4257. See
section 450j-1(a)(4) of this title.
Amendments
1994--Subsec. (f). Pub. L. 103-413 added subsec. (f) and struck out
former subsec. (f) which read as follows: ``For each fiscal year during
which an Indian tribal organization receives or expends funds pursuant
to a contract or grant under this subchapter, the Indian tribe which
requested such contract or grant shall submit to the appropriate
Secretary a report including, but not limited to, an accounting of the
amounts and purposes for which Federal funds were expended, information
on the conduct of the program or service involved, and such other
information as the appropriate Secretary may request through regulations
promulgated under sections 552 and 553 of title 5.''
1990--Subsec. (a)(2). Pub. L. 101-301 substituted ``chapter 75 of
title 31'' for ``the Single Audit Act of 1984 (98 Stat. 2327, 31 U.S.C.
7501 et seq.),''.
Subsec. (d). Pub. L. 101-644 substituted ``Except as provided in
section 13a or 450j-1(a)(3) of this title,'' for ``Any'' and inserted
``through the respective Secretary'' before period at end.
1988--Subsec. (a). Pub. L. 100-472, Sec. 104(a), amended subsec. (a)
generally. Prior to amendment, subsec. (a) read as follows: ``Each
recipient of Federal financial assistance from the Secretary of Interior
or the Secretary of Health Education, and Welfare, under this Act, shall
keep such records as the appropriate Secretary shall prescribe,
including records which fully disclose the amount and disposition by
such recipient of the proceeds of such assistance, the cost of the
project or undertaking in connection with which such assistance is given
or used, the amount of that portion of the cost of the project or
undertaking supplied by other sources, and such other records as will
facilitate an effective audit.''
Subsec. (e). Pub. L. 100-581 substituted ``to each tribe'' for ``to
tribes''.
Pub. L. 100-472, Sec. 104(b), added subsec. (e).
Subsec. (f). Pub. L. 100-472, Sec. 208, redesignated section 450l of
this title as subsec. (f) of this section and inserted ``through
regulations promulgated under sections 552 and 553 of title 5''.
Section Referred to in Other Sections
This section is referred to in sections 458ff, 458aaa-15, 2507, 3307
of this title; title 29 section 741; title 42 sections 612, 5656.
