§ 4353. — Audit.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 20USC4353]
TITLE 20--EDUCATION
CHAPTER 55--EDUCATION OF THE DEAF
SUBCHAPTER II--GENERAL PROVISIONS
Sec. 4353. Audit
(a) General Accounting Office authority
All financial transactions and accounts of the corporation or
institution of higher education, as the case may be, in connection with
the expenditure of any moneys appropriated by any law of the United
States--
(1) for the benefit of Gallaudet University or for the
construction of facilities for its use; or
(2) for the benefit of the National Technical Institute for the
Deaf or for the construction of facilities for its use,
shall be settled and adjusted in the General Accounting Office.
(b) Independent financial and compliance audit
(1) In general
Gallaudet University shall have an annual independent financial
and compliance audit made of the programs and activities of the
University, including the national mission and school operations of
the elementary and secondary education programs at Gallaudet. The
institution of higher education with which the Secretary has an
agreement under section 4332 of this title shall have an annual
independent financial and compliance audit made of the programs and
activities of such institution of higher education, including NTID,
and containing specific schedules and analyses for all NTID funds,
as determined by the Secretary.
(2) Compliance
As used in paragraph (1), compliance means compliance with
sections 4302(b), 4305(b)(4), 4332(b)(5) of this title, and
subsection (c) of this section, paragraphs (2) and (3) \1\ of
section 4357(b) of this title, subsections (b)(2), (b)(3),\1\ and
(c) through (f), of section 4357 of this title, and subsections (b)
and (c) of section 4359a \1\ of this title.
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\1\ See References in Text note below.
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(3) Submission of audits
A copy of each audit described in paragraph (1) shall be
provided to the Secretary within 15 days of acceptance of the audit
by the University or the institution authorized to establish and
operate the NTID under section 4332(a) of this title, as the case
may be, but not later than January 10 of each year.
(c) Limitations regarding expenditure of funds
(1) In general
No funds appropriated under this chapter for Gallaudet
University, including the Kendall Demonstration Elementary School
and the Model Secondary School for the Deaf, or for the National
Technical Institute for the Deaf may be expended on the following:
(A) Alcoholic beverages.
(B) Goods or services for personal use.
(C) Housing and personal living expenses (but only to the
extent such expenses are not required by written employment
agreement).
(D) Lobbying, except that nothing in this subparagraph shall
be construed to prohibit the University and NTID from educating
the Congress, the Secretary, and others regarding programs,
projects, and activities conducted at those institutions.
(E) Membership in country clubs and social or dining clubs
and organizations.
(2) Policies
(A) Not later than 180 days after October 16, 1992, the
University and NTID shall develop policies, to be applied uniformly,
for the allowability of expenditures for each institution. These
policies should reflect the unique nature of these institutions. The
principles established by the Office of Management and Budget for
costs of educational institutions may be used as guidance in
developing these policies. General principles relating to
allowability and reasonableness of all costs associated with the
operations of the institutions shall be addressed. These policies
shall be submitted to the Secretary for review and comments, and to
the Committee on Education and Labor of the House of Representatives
and the Committee on Labor and Human Resources of the Senate.
(B) Policies under subparagraph (A) shall include the following:
(i) Noninstitutional professional activities.
(ii) Fringe benefits.
(iii) Interest on loans.
(iv) Rental cost of buildings and equipment.
(v) Sabbatical leave.
(vi) Severance pay.
(vii) Travel.
(viii) Royalties and other costs for uses of patents.
(C) The Secretary is not authorized to add items to those
specified in subparagraph (B).
(Pub. L. 99-371, title II, Sec. 203, formerly title IV, Sec. 403, Aug.
4, 1986, 100 Stat. 790; renumbered title II, Sec. 203, and amended Pub.
L. 102-421, title I, Secs. 101(b)(5), (6), 133, Oct. 16, 1992, 106 Stat.
2151, 2156; Pub. L. 103-73, title II, Secs. 202, 204(b), Aug. 11, 1993,
107 Stat. 732, 734; Pub. L. 105-244, title IX, Sec. 916, Oct. 7, 1998,
112 Stat. 1830.)
References in Text
Section 4357(b)(3) of this title, referred to in subsec. (b)(2), was
repealed by Pub. L. 105-244, title IX, Sec. 919(1)(B), Oct. 7, 1998, 112
Stat. 1831.
Section 4359a of this title, referred to in subsec. (b)(2), was in
the original ``section 210'', meaning section 210 of Pub. L. 99-371, and
was translated as reading section 209 of Pub. L. 99-371 to reflect the
probable intent of Congress, because Pub. L. 105-244, title IX,
Secs. 922(b), 923, Oct. 7, 1998, 112 Stat. 1831, renumbered section 210
of Pub. L. 99-371 as section 209, and added a new section 210 which is
classified to section 4359b of this title and does not contain a subsec.
(c).
Prior Provisions
Provisions similar to this section were contained in section 691f of
this title prior to repeal by Pub. L. 99-371.
Amendments
1998--Subsec. (b). Pub. L. 105-244 amended heading and text of
subsec. (b) generally. Prior to amendment, text read as follows:
``Gallaudet University shall have an annual independent financial audit
made of the programs and activities of the University. The institution
of higher education with which the Secretary has an agreement under
section 4332 of this title shall have an annual independent financial
audit made of the programs and activities of such institution of higher
education, including NTID, and containing specific schedules and
analyses for all NTID funds, as determined by the Secretary.''
1993--Subsec. (b). Pub. L. 103-73, Sec. 204(b), amended subsec. (b)
generally. Prior to amendment, subsec. (b) read as follows: ``Gallaudet
University and the institution of higher education operating the
National Technical Institute for the Deaf shall have an annual
independent audit made of the programs and activities of the University
and of NTID, respectively.''
Pub. L. 103-73, Sec. 202, substituted ``NTID'' for ``the
Institute''.
1992--Subsec. (c). Pub. L. 102-421, Sec. 133, added subsec. (c).
Change of Name
Committee on Education and Labor of House of Representatives treated
as referring to Committee on Economic and Educational Opportunities of
House of Representatives by section 1(a) of Pub. L. 104-14, set out as a
note preceding section 21 of Title 2, The Congress. Committee on
Economic and Educational Opportunities of House of Representatives
changed to Committee on Education and the Workforce of House of
Representatives by House Resolution No. 5, One Hundred Fifth Congress,
Jan. 7, 1997.
Effective Date of 1998 Amendment
Amendment by Pub. L. 105-244 effective Oct. 1, 1998, except as
otherwise provided in Pub. L. 105-244, see section 3 of Pub. L. 105-244,
set out as a note under section 1001 of this title.
Effective Date of 1992 Amendment
Amendment by Pub. L. 102-421 effective Oct. 1, 1992, see section 161
of Pub. L. 102-421, set out as a note under section 4301 of this title.
Section Referred to in Other Sections
This section is referred to in sections 4303, 4354 of this title.
