PocketLaw | USC 25 | Reporting and audit requirements for recipients

Reporting and audit requirements for recipients of Federal financial assistance

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§5305. Reporting and audit requirements for recipients of Federal financial assistance

(a) Maintenance of records

(1) Each recipient of Federal financial assistance under this chapter 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,

(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.

(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 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 section 5373 of this title.

(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 5325(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.

(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 chapter, 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 5321 of this title.

( Pub. L. 93–638, §5, formerly §5 and title I, §108, Jan. 4, 1975, 88 Stat. 2204 , 2212; renumbered and amended Pub. L. 100–472, title I, §104, title II, §208, Oct. 5, 1988, 102 Stat. 2287 , 2296; Pub. L. 100–581, title II, §209, Nov. 1, 1988, 102 Stat. 2940 ; Pub. L. 101–301, §2(a)(4), May 24, 1990, 104 Stat. 206 ; Pub. L. 101–644, title II, §202(3), Nov. 29, 1990, 104 Stat. 4665 ; Pub. L. 103–413, title I, §102(2), Oct. 25, 1994, 108 Stat. 4250 ; Pub. L. 116–180, title II, §201(b), Oct. 21, 2020, 134 Stat. 879 .)

Amendment of Subsection (f)(1)

Pub. L. 116–180, title II, §201(b)(2), (c), Oct. 21, 2020, 134 Stat. 879 , provided that, effective 14 months after Oct. 21, 2020, subsection (f)(1) of this section is amended by inserting "if the Indian Tribal organization expends $500,000 or more in Federal awards during such fiscal year" after "under this chapter,". See 2020 Amendment note below.

References in Text

This chapter, referred to in subsecs. (a)(1) and (f)(1), was in the original "this Act", meaning Pub. L. 93–638, Jan. 4, 1975, 88 Stat. 2203 , 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 section 5301 of this title and Tables.

Section 5325(a)(3) of this title, referred to in subsec. (d), was repealed and a new subsec. (a)(3) of section 5325 was added by Pub. L. 103–413, title I, §102(14)(C), Oct. 25, 1994, 108 Stat. 4257 . See section 5325(a)(4) of this title.

Codification

Section was formerly classified to section 450c of this title prior to editorial reclassification and renumbering as this section.

Amendments

2020-Subsec. (b). Pub. L. 116–180, §201(b)(1), 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 section 5373 of this title."

Subsec. (f)(1). Pub. L. 116–180, §201(b)(2), inserted "if the Indian Tribal organization expends $500,000 or more in Federal awards during such fiscal year" after "under this chapter,".

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 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."

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 5325(a)(3) of this title," for "Any" and inserted "through the respective Secretary" before period at end.

1988-Subsec. (a). Pub. L. 100–472, §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 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."

Subsec. (e). Pub. L. 100–581 substituted "to each tribe" for "to tribes".

Pub. L. 100–472, §104(b), added subsec. (e).

Subsec. (f). Pub. L. 100–472, §208, redesignated former section 450l of this title as subsec. (f) of this section and inserted "through regulations promulgated under sections 552 and 553 of title 5".

Effective Date of 2020 Amendment

Pub. L. 116–180, title II, §201(c), Oct. 21, 2020, 134 Stat. 879 , provided that: "The amendment made by subsection (b)(2) [amending this section] shall not take effect until 14 months after the date of enactment of this Act [Oct. 21, 2020]."

¹ So in original. Probably should be followed by a comma.

² See References in Text note below.

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