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

Footnotes

1. 1 So in original. Probably should be followed by a comma.
2. 2 See References in Text note below.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1975

   Indian Self-Determination and Education Assistance Act

   Pub. L. 93–638 § 5 · 88 Stat. 2204

   Enacted · 25 U.S.C. § 5305

   Pub. L. 93–638, § 5, formerly § 5 and title I, § 108, Jan. 4, 1975, 88 Stat. 2204, 2212

   Source evidence

   Code source credit
   Pub. L. 93–638, § 5, formerly § 5 and title I, § 108, Jan. 4, 1975, 88 Stat. 2204, 2212

   Enacted provision · exact public law section
   Sec. 5. reporting and audit requirements (a) Each recipient of Federal financial assistance from the Recordkeeping. 25 USC 450c. 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. (b) 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) 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) Any 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.

2. 1988

   Indian Self-Determination and Education Assistance Act Amendments of 1988

   Pub. L. 100–472 § 104(a) · 102 Stat. 2285

   Amended · 25 U.S.C. § 5305(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.”

   Source evidence

   Code amendment note
   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.”

   Enacted provision · exact public law section
   (a) Subsection (a) of section 5 of the Indian Self-Determination and Education Assistance Act is amended to read as follows: 25 USC 450c. Records. Regulations. Public information. “(a) (1) Each recipient of Federal financial assistance under this Act shall keep such records as the appropriate Secretary shall prescribe by regulation promulgated under sections 552 and 553 of title 5, United States Code, 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 the Single Audit Act of 1984 (98 Stat 2327, 31 U.S.C. 7501 et seq.), and a brief annual program report”.

3. 1988

   Indian Self-Determination and Education Assistance Act Amendments of 1988

   Pub. L. 100–472 § 104(b) · 102 Stat. 2285

   Added · 25 U.S.C. § 5305(e)

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

   Target inherited from the preceding amendment note.

   Source evidence

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

   Enacted provision · exact public law section
   (b) Section 5 of the Indian Self-Determination and Education Assistance Act is further amended by adding the following new subsection: “(e) The Secretary shall report annually in writing to tribes regarding projected and actual staffing levels, funding obligations, and expenditures for programs operated directly by the Secretary serving that tribe.”.

4. 1988

   Pub. L. 100–472 § 208 · 102 Stat. 2285

   1. Redesignated · 25 U.S.C. § 5305(f)

      Pub. L. 100–472, § 208, redesignated former section 450l of this title as subsec. (f) of this section

   2. Inserted · 25 U.S.C. § 5305(f)

      Pub. L. 100–472, § 208, inserted “through regulations promulgated under sections 552 and 553 of title 5”

   Source evidence

   Code amendment note
   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”.

   Enacted provision · exact public law section
   SEC. 208. REPORTS. Section 108 of the Indian Self-Determination Act is redesignated as subsection 5(f) of the Indian Self-Determination and Education 25 USC 450c, 450l. Assistance Act and is amended by deleting the period at the end and inserting, in lieu thereof, the following: “through regulations promulgated under sections 552 and 553 of title 5, United States Code.”.

5. 1988

   Pub. L. 100–581 title II § 209 · 102 Stat. 2938

   Substituted · 25 U.S.C. § 5305(e)

   Pub. L. 100–581 substituted “to each tribe” for “to tribes”

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 100–581 substituted “to each tribe” for “to tribes”.

   Enacted provision · exact public law section
   Sec. 209. Subsection (e) of section 5 of the Indian SelfDetermina-tion and Education Assistance Act as amended by section 104(b) of the Indian Self-Determination and Education Assistance Act 25 USC 450c. Amendments of 1988 is further amended by striking out “to tribes” and inserting in lieu thereof “to each tribe”.

6. 1990

   Pub. L. 101–301 § 2(a)(4) · 104 Stat. 206

   Substituted · 25 U.S.C. § 5305(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.),”

   Source evidence

   Code amendment note
   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.),”.

   Enacted provision · exact public law section
   (4) by striking out “the Single Audit Act of 1984 (98 Stat. 2327, 31 U.S.C. 7501 et seq.),” in section 5(a)(2) (25 U.S.C. 450c(a)(2)) and inserting in lieu thereof “chapter 75 of title 31, United States Code”,

7. 1990

   Indian Arts and Crafts Act of 1990

   Pub. L. 101–644 title II § 202(3) · 104 Stat. 4662

   1. Substituted · 25 U.S.C. § 5305(d)

      Pub. L. 101–644 substituted “Except as provided in section 13a or 5325(a)(3) of this title,” for “Any”

   2. Inserted · 25 U.S.C. § 5305(d)

      Pub. L. 101–644 inserted “through the respective Secretary” before period at end

   Source evidence

   Code amendment note
   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.

   Enacted provision · exact public law section
   (3) In section 5(d) of such Act (25 U.S.C. 450c(d)), delete the word “Any” and insert in lieu thereof “Except as provided in section 8 or 106(a)(3) of this Act,” and before the period insert the words “through the respective Secretary”.

8. 1994

   Indian Self-Determination Contract Reform Act of 1994

   Pub. L. 103–413 title I § 102(2) · 108 Stat. 4250

   1. Added · 25 U.S.C. § 5305(f)

      Pub. L. 103–413 added subsec. (f)

   2. Struck · 25 U.S.C. § 5305(f)

      Pub. L. 103–413 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.”

   Source evidence

   Code amendment note
   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.”

   Enacted provision · exact public law section
   (2) by striking subsection (f) of section 5 and inserting the following new subsection: “(f) (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 Act, 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, United States Code. “(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 102.”;

9. 2020

   Practical Reforms and Other Goals To Reinforce the Effectiveness of Self-Governance and Self-Determination for Indian Tribes Act of 2019

   Pub. L. 116–180 § 201(b)(1) · 134 Stat. 857

   1. Substituted · 25 U.S.C. § 5305(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”

   2. Inserted · 25 U.S.C. § 5305(b)

      Pub. L. 116–180, § 201(b)(1), inserted at end “The retention period shall be defined in regulations promulgated by the Secretary pursuant to section 5373 of this title.”

   Source evidence

   Code amendment note
   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.”

   Enacted provision · exact public law section
   (1) in subsection (b)— (A) by striking “after completion of the project or undertaking referred to in the preceding subsection of this section” and inserting “after the retention period for the report that is submitted to the Secretary under subsection (a)”; and (B) by adding at the end the following: “The retention period shall be defined in regulations promulgated by the Secretary pursuant to section 413.”; and

   Effective date note
   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].”

10. 2020

    Practical Reforms and Other Goals To Reinforce the Effectiveness of Self-Governance and Self-Determination for Indian Tribes Act of 2019

    Pub. L. 116–180 § 201(b)(2) · 134 Stat. 857

    Inserted · 25 U.S.C. § 5305(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,”

    Source evidence

    Code amendment note
    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,”.

    Enacted provision · exact public law section
    (2) in subsection (f)(1), by inserting “if the Indian Tribal organization expends $500,000 or more in Federal awards during such fiscal year” after “under this Act,”.

    Effective date note
    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].”

14 of 14 references resolved to an enrolled provision