§ 21142. Audits and repayment of funds

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. 2002

   Help America Vote Act of 2002

   Pub. L. 107–252 title IX § 902 · 116 Stat. 1666

   Enacted · 52 U.S.C. § 21142

   Pub. L. 107–252, title IX, § 902, Oct. 29, 2002, 116 Stat. 1727

   Source evidence

   Code source credit
   Pub. L. 107–252, title IX, § 902, Oct. 29, 2002, 116 Stat. 1727

   Enacted provision · exact public law section
   SEC. 902. AUDITS AND REPAYMENT OF FUNDS. (a) Recordkeeping Requirement.— Each recipient of a grantor other payment made under this Act shall keep such records with respect to the payment as are consistent with sound accounting principles, including records which fully disclose the amount and disposition by such recipient of funds, the total cost of the projector undertaking for which such funds are used, and 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) Audits and Examinations.— (1) Audits and examinations.—Except as provided in paragraph (5), each office making a grant or other payment under this Act, or any duly authorized representative of such office, may audit or examine any recipient of the grant or payment and shall have access for the purpose of audit and examination to any books, documents, papers, and records of the recipient which in the opinion of the entity may be related or pertinent to the grant or payment. (2) Recipients of assistance subject to provisions of section.— The provisions of this section shall apply to all recipients of grants or other payments under this Act, whether by direct grant, cooperative agreement, or contract under this Act or by subgrant or subcontract from primary grantees or contractors under this Act. (3) Mandatory audit.— In addition to audits conducted pursuant to paragraph (1), all funds provided under this Act shall be subject to mandatory audit by the Comptroller General at least once during the lifetime of the program involved. For purposes of an audit under this paragraph, the Comptroller General shall have access to books, documents, papers, and records of recipients of funds in the same manner as the office making the grant or payment involved has access to such books, documents, papers, and records under paragraph (1). (4) Special rule for payments by general services administration.— With respect to any grant or payment made under this Act by the Administrator of General Services, the Election Assistance Commission shall be deemed to be the office making the grant or payment for purposes of this section. (5) Special rule.— In the case of grants or payments made under section 251, audits and examinations conducted under paragraph (1) shall be performed on a regular basis (as determined by the Commission). (6) Special rules for audits by the commission.— In addition to the audits described in paragraph (1), the Election Assistance Commission may conduct a special audit or special examination of a recipient described in paragraph (1) upon a vote of the Commission. (c) Recoupment of Funds.— If the Comptroller General determines as a result of an audit conducted under subsection (b) that— (1) a recipient of funds under this Act is not in compliance with each of the requirements of the program under which the funds are provided; or (2) an excess payment has been made to the recipient under the program, the recipient shall pay to the office which made the grant or payment involved a portion of the funds provided which reflects the proportion of the requirements with which the recipient is not in compliance, or the extent to which the payment is in excess, under the program involved.

2. 2014

   Government Reports Elimination Act of 2014

   Pub. L. 113–188 § 901(c)(1)(A) · 128 Stat. 2016

   Substituted · 52 U.S.C. § 21142(b)(1)

   Pub. L. 113–188, § 901(c)(1)(A), substituted “paragraph (4)” for “paragraph (5)”

   Source evidence

   Code amendment note
   Subsec. (b)(1). Pub. L. 113–188, § 901(c)(1)(A), substituted “paragraph (4)” for “paragraph (5)”.

   Enacted provision · exact public law section
   (A) in paragraph (1), by striking “paragraph (5)” and inserting “paragraph (4)”;

3. 2014

   Government Reports Elimination Act of 2014

   Pub. L. 113–188 § 901(c)(1)(B) · 128 Stat. 2016

   1. Redesignated · 52 U.S.C. § 21142(b)(3)(6)

      Pub. L. 113–188, § 901(c)(1)(B), (C), redesignated pars. (4) to (6) as (3) to (5), respectively

   2. Struck · 52 U.S.C. § 21142(b)(3)(6)

      Pub. L. 113–188, § 901(c)(1)(B), (C), struck out former par. (3). Prior to amendment, text of par. (3) read as follows: “In addition to audits conducted pursuant to paragraph (1), all funds provided under this chapter shall be subject to mandatory audit by the Comptroller General at least once during the lifetime of the program involved. For purposes of an audit under this paragraph, the Comptroller General shall have access to books, documents, papers, and records of recipients of funds in the same manner as the office making the grant or payment involved has access to such books, documents, papers, and records under paragraph (1).”

   Source evidence

   Code amendment note
   Subsec. (b)(3) to (6). Pub. L. 113–188, § 901(c)(1)(B), (C), redesignated pars. (4) to (6) as (3) to (5), respectively, and struck out former par. (3). Prior to amendment, text of par. (3) read as follows: “In addition to audits conducted pursuant to paragraph (1), all funds provided under this chapter shall be subject to mandatory audit by the Comptroller General at least once during the lifetime of the program involved. For purposes of an audit under this paragraph, the Comptroller General shall have access to books, documents, papers, and records of recipients of funds in the same manner as the office making the grant or payment involved has access to such books, documents, papers, and records under paragraph (1).”

   Enacted provision · exact public law section
   (B) by striking paragraph (3); and

4. 2014

   Government Reports Elimination Act of 2014

   Pub. L. 113–188 § 901(c)(2) · 128 Stat. 2016

   Inserted · 52 U.S.C. § 21142(c)

   Pub. L. 113–188, § 901(c)(2), inserted “prior to November 26, 2014,” after “subsection (b)” in introductory provisions

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 113–188, § 901(c)(2), inserted “prior to November 26, 2014,” after “subsection (b)” in introductory provisions.

   Enacted provision · exact public law section
   (2) Preservation of authority to recoup funds resulting from prior audits.— Section 902(c) of such Act (42 U.S.C. 15542(c)) is amended by inserting after “subsection (b)” the following: “prior to the date of the enactment of the Government Reports Elimination Act of 2014”.

5 of 5 references resolved to an enrolled provision