Maintenance of records
Access to books, documents, papers, and records for audit and examination by Comptroller General, etc.
section 5373 of this titleThe Comptroller General and the appropriate Secretary, or any of their duly authorized representatives, shall, until the expiration of three years after the retention period for the report that is submitted to the Secretary under subsection (a), 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. The retention period shall be defined in regulations promulgated by the Secretary pursuant to .
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.
Repayment to Treasury by recipient of unexpended or unused funds
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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.
Single-agency audit report; additional information; declination criteria and procedures
Pub. L. 93–638, § 588 Stat. 2204Pub. L. 100–472, title I, § 104102 Stat. 2287Pub. L. 100–581, title II, § 209102 Stat. 2940Pub. L. 101–301, § 2(a)(4)104 Stat. 206Pub. L. 101–644, title II, § 202(3)104 Stat. 4665Pub. L. 103–413, title I, § 102(2)108 Stat. 4250Pub. L. 116–180, title II, § 201(b)134 Stat. 879(, formerly § 5 and title I, § 108, , , 2212; renumbered and amended , title II, § 208, , , 2296; , , ; , , ; , , ; , , ; , , .)
Editorial Notes
References in Text
Pub. L. 93–63888 Stat. 2203section 5301 of this titleThis chapter, referred to in subsecs. (a)(1) and (f)(1), was in the original “this Act”, meaning , , , known as the Indian Self-Determination and Education Assistance Act, which is classified principally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under and Tables.
Section 5325(a)(3) of this titlePub. L. 103–413, title I, § 102(14)(C)108 Stat. 4257section 5325(a)(4) of this title, referred to in subsec. (d), was repealed and a new subsec. (a)(3) of section 5325 was added by , , . See .
Codification
section 450c of this titleSection was formerly classified to prior to editorial reclassification and renumbering as this section.
Amendments
Pub. L. 116–180, § 201(b)(1)section 5373 of this title2020—Subsec. (b). , substituted “after the retention period for the report that is submitted to the Secretary under subsection (a)” for “after completion of the project or undertaking referred to in the preceding subsection of this section” and inserted at end “The retention period shall be defined in regulations promulgated by the Secretary pursuant to .”
Pub. L. 116–180, § 201(b)(2)Subsec. (f)(1). , inserted “if the Indian Tribal organization expends $500,000 or more in Federal awards during such fiscal year” after “under this chapter,”.
Pub. L. 103–4131994—Subsec. (f). 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 chapter, 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.”
Pub. L. 101–30198 Stat. 232731 U.S.C. 75011990—Subsec. (a)(2). substituted “chapter 75 of title 31” for “the Single Audit Act of 1984 (, et seq.),”.
Pub. L. 101–644Subsec. (d). substituted “Except as provided in section 13a or 5325(a)(3) of this title,” for “Any” and inserted “through the respective Secretary” before period at end.
Pub. L. 100–472, § 104(a)1988—Subsec. (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 chapter, 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.”
Pub. L. 100–581Subsec. (e). substituted “to each tribe” for “to tribes”.
Pub. L. 100–472, § 104(b), added subsec. (e).
Pub. L. 100–472, § 208lSubsec. (f). , redesignated former section 450 of this title as subsec. (f) of this section and inserted “through regulations promulgated under sections 552 and 553 of title 5”.
Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment
Pub. L. 116–180, title II, § 201(c)134 Stat. 879