Title 29 — Labor
Chapter 4B — Federal Employment Service
§ 49h. Fiscal controls and accounting procedures
Statutory text
Audit
Each State shall establish such fiscal control and fund accounting procedures as may be necessary to assure the proper disbursal of, and accounting for, Federal funds paid to the recipient under this chapter. The Director of the Office of Management and Budget, in consultation with the Comptroller General of the United States, shall establish guidance for the proper performance of audits. Such guidance shall include a review of fiscal controls and fund accounting procedures established by States under this section.
At least once every two years, the State shall prepare or have prepared an independent financial and compliance audit of funds received under this chapter.
Each audit shall be conducted in accordance with applicable auditing standards set forth in the financial and compliance element of the Standards for Audit of Governmental Organizations, Programs, Activities, and Functions issued by the Comptroller General of the United States.
Evaluations by Comptroller General
The Comptroller General of the United States shall evaluate the expenditures by States of funds received under this chapter in order to assure that expenditures are consistent with the provisions of this chapter and to determine the effectiveness of the State in accomplishing the purposes of this chapter. The Comptroller General shall conduct evaluations whenever determined necessary and shall periodically report to the Congress on the findings of such evaluations.
Nothing in this chapter shall be deemed to relieve the Inspector General of the Department of Labor of his responsibilities under chapter 4 of title 5.
For the purpose of evaluating and reviewing programs established or provided for by this chapter, the Comptroller General shall have access to and the right to copy any books, accounts, records, correspondence, or other documents pertinent to such programs that are in the possession, custody, or control of the State.
Repayment of funds by State
Each State shall repay to the United States amounts found not to have been expended in accordance with this chapter. No such finding shall be made except after notice and opportunity for a fair hearing. The Secretary may offset such amounts against any other amount to which the recipient is or may be entitled under this chapter.
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.
Pub. L. 73–49 § 9 · 48 Stat. 113
Enacted · 29 U.S.C. § 49h
June 6, 1933, ch. 49, § 9, 48 Stat. 116
Source evidence
Code source credit
June 6, 1933, ch. 49, § 9, 48 Stat. 116Enacted provision · exact public law section
Sec. 9. Each State agency cooperating with the United States Employment Service under this Act shall make such reports concerning its operations and expenditures as shall be prescribed by the Efficiency of office to be ascertained by director. director. It shall be the duty of the director to ascertain whether the system of public employment offices maintained in each State is conducted in accordance with the rules and regulations and the standards of efficiency prescribed by the director in accordance with Revocation, etc., of certificate. the provisions of this Act. The director may revoke any existing certificates or withhold any further certificate provided for in section 7, whenever he shall determine, as to any State, that the cooperating State agency has not properly expended the moneys paid to it or the moneys herein required to be appropriated by such State, in Notice required. accordance with plans approved under this Act. Before any such certificate shall be revoked or withheld from any State, the director shall give notice in writing to the State agency stating specifically wherein the State has failed to comply with such plans. The State Appeal to Secretary of Labor allowed. agency may appeal to the Secretary of Labor from the action of the director in any such case, and the Secretary of Labor may either affirm or reverse the action of the director with such directions as he shall consider proper.Job Training Partnership Act
Pub. L. 97–300 title VI § 601(e) · 96 Stat. 1322
Amended · 29 U.S.C. § 49h
Pub. L. 97–300 amended section generally
Substituted · 29 U.S.C. § 49h
Pub. L. 97–300 substituting provisions requiring the States to prepare accounting procedures under Federal guidance, to submit to biennial audit with evaluation of expenditures by the Comptroller General and providing for repayment of improperly expended funds, for provisions requiring reports on expenditures to the Secretary under his regulations and giving him authority to revoke State certification
Source evidence
Code amendment note
Pub. L. 97–300 amended section generally, substituting provisions requiring the States to prepare accounting procedures under Federal guidance, to submit to biennial audit with evaluation of expenditures by the Comptroller General and providing for repayment of improperly expended funds, for provisions requiring reports on expenditures to the Secretary under his regulations and giving him authority to revoke State certification.Effective date note
Amendment by Pub. L. 97–300 effective Oct. 1, 1983, but with Secretary authorized to use funds appropriated for fiscal 1983 to plan for orderly implementation of amendment, see section 181(i) of Pub. L. 97–300, which was formerly classified to section 1591(i) of this title.Pub. L. 117–286 § 4(b)(47) · 136 Stat. 4196
Substituted · 29 U.S.C. § 49h(b)(2)
Pub. L. 117–286 substituted “chapter 4 of title 5.” for “the Inspector General Act.”
Source evidence
Code amendment note
Subsec. (b)(2). Pub. L. 117–286 substituted “chapter 4 of title 5.” for “the Inspector General Act.”Enacted provision · exact public law section
(47) Section 9(b)(2) of Wagner-Peyser Act (29 U.S.C. 49h(b)(2)) is amended by striking “the Inspector General Act.” and inserting “chapter 4 of title 5, United States Code.”.
2 of 4 references resolved to an enrolled provision · 2 partial
Editorial Notes
Amendments1982–2022 · 2 rounds
2022
Subsec. (b)(2). Pub. L. 117–286 substituted “chapter 4 of title 5.” for “the Inspector General Act.”
1982
Pub. L. 97–300 amended section generally, substituting provisions requiring the States to prepare accounting procedures under Federal guidance, to submit to biennial audit with evaluation of expenditures by the Comptroller General and providing for repayment of improperly expended funds, for provisions requiring reports on expenditures to the Secretary under his regulations and giving him authority to revoke State certification.
Statutory Notes and Related Subsidiaries
Effective Date of 1982 Amendment
Amendment by Pub. L. 97–300 effective , but with Secretary authorized to use funds appropriated for fiscal 1983 to plan for orderly implementation of amendment, see section 181(i) of Pub. L. 97–300, which was formerly classified to section 1591(i) of this title.
Termination of Reporting Requirements
For termination, effective , of provisions of law requiring submittal to Congress of any annual, semiannual, or other regular periodic report listed in House Document No. 103–7 (in which a report required under subsec. (b)(1) of this section is listed on page 8), see section 3003 of Pub. L. 104–66, as amended, set out as a note under section 1113 of Title 31, Money and Finance.
Credits
1933–2022 · 4 acts
- 1933June 6, 1933, ch. 49, § 9, 48 Stat. 116
- 1982Pub. L. 97–300, title VI, § 601(e), formerly title V, § 501(e), , 96 Stat. 1396
- 1988renumbered title VI, § 601(e), Pub. L. 100–628, title VII, § 712(a)(1), (2), , 102 Stat. 3248
- 2022Pub. L. 117–286, § 4(b)(47), , 136 Stat. 4348.
Show as published
(June 6, 1933, ch. 49, § 9, 48 Stat. 116; Pub. L. 97–300, title VI, § 601(e), formerly title V, § 501(e), , 96 Stat. 1396; renumbered title VI, § 601(e), Pub. L. 100–628, title VII, § 712(a)(1), (2), , 102 Stat. 3248; Pub. L. 117–286, § 4(b)(47), , 136 Stat. 4348.)