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25 U.S.C. § 5325 — Reporting and audit requirements for recipients of Federal financial assistance
Federal law — U.S. Code and appendices · legal_authorities
**(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,
(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 chapter 75 of title 31 11 So in original. Probably should be followed by a comma. 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](ht
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Source file: Laws/federal/codes/united-states-code/title-25/section-5325-reporting-and-audit-requirements-for-recipients-of-federal-financial-ass--c22f94d11d.md
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Source location: Title 25, Chapter 46, § 5325; chapter-046-indian-self-determination-and-education-assistance.md
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**(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,
(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 chapter 75 of title 31 11 So in original. Probably should be followed by a comma. 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section5373&num=0&edition=prelim).
**(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) 22 See References in Text note below. 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, if the Indian Tribal organization expends $500,000 or more in Federal awards during such fiscal year 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section5321&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Findings respecting historical and special legal relationship, and resultant responsibilities** The Congress, after careful review of the Federal Government’s historical and special legal relationship with, and resulting responsibilities to, American Indian people, finds that—
(1) the prolonged Federal domination of Indian service programs has served to retard rather than enhance the progress of Indian people and their communities by depriving Indians of the full opportunity to develop leadership skills crucial to the realization of self-government, and has denied to the Indian people an effective voice in the planning and implementation of programs for the benefit of Indians which are responsive to the true needs of Indian communities; and
(2) the Indian people will never surrender their desire to control their relationships both among themselves and with non-Indian governments, organizations, and persons.
**(b) Further findings** The Congress further finds that—
(1) true self-determination in any society of people is dependent upon an educational process which will insure the development of qualified people to fulfill meaningful leadership roles;
(2) the Federal responsibility for and assistance to education of Indian children has not effected the desired level of educational achievement or created the diverse opportunities and personal satisfaction which education can and should provide; and
(3) parental and community control of the educational process is of crucial importance to the Indian people.
Source: Supplied U.S. Code snapshot — release unconfirmed · 25 U.S.C. § 5321
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Mandatory application** All provisions of sections 5305(b), 5306, 5307, 5321(c) and (d), 5323, 5324(k) and (l), 5325(a) through (k), and 5332 of this title and section 314 of Public Law 101–512 (coverage under chapter 171 of title 28, commonly known as the “Federal Tort Claims Act”), to the extent not in conflict with this subchapter, shall apply to compacts and funding agreements authorized by this subchapter.
**(b) Discretionary application** At the request of a participating Indian tribe, any other provision of subchapter I of this chapter, to the extent such provision is not in conflict with this subchapter, shall be made a part of a funding agreement or compact entered into under this subchapter. The Secretary is obligated to include such provision at the option of the participating Indian tribe or tribes. If such provision is incorporated it shall have the same force and effect as if it were set out in full in this subchapter. In the event an Indian tribe requests such incorporation at the negotiation stage of a compact or funding agreement, such incorporation shall be deemed effective immediately and shall control the negotiation and resulting compact and funding agreement.
Source: Supplied U.S. Code snapshot — release unconfirmed · 25 U.S.C. § 5301
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
#### Codification
Section 458ccc was editorially reclassified as [section 5411 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section5411&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 25 U.S.C. § 450c
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Authorization** The Secretary shall, on the request of any Indian Tribe or Tribal organization, negotiate and enter into a written funding agreement with the governing body of the Indian Tribe or the Tribal organization in a manner consistent with—
(1) the trust responsibility of the Federal Government, treaty obligations, and the government-to-government relationship between Indian Tribes and the United States; and
(2) subsection (b).
**(b) Contents** Each funding agreement shall—
(1) authorize the tribe to plan, conduct, consolidate, and administer programs, services, functions, and activities, or portions thereof, administered by the Department of the Interior through the Bureau of Indian Affairs, the Office of the Assistant Secretary for Indian Affairs, and the Office of the Special Trustee for American Indians, without regard to the agency or office of that Bureau or those Offices within which the program, service, function, and activity, or portion thereof, is performed, including funding for agency, area, and central office functions in accordance with subsection (g)(3) of this section, and including—
(A) any program, service, function, and activity, or portion thereof, administered under the authority of—
(i) the Act of April 16, 1934 ([25 U.S.C. 452](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section452&num=0&edition=prelim) et seq.); 11 See References in Text note below. and
(ii) [section 13 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section13&num=0&edition=prelim);
(B) programs, services, functions, and activities or portions thereof administered by the Secretary of the Interior that are otherwise available to Indian tribes or Indians for which appropriations are made
Source: Supplied U.S. Code snapshot — release unconfirmed · 25 U.S.C. § 5373
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** As used in this chapter, the term—
(1) “Comptroller General” means the Comptroller General of the United States;
(2) “Director” means the Director of the Office of Management and Budget;
(3) “Federal agency” has the same meaning as the term “agency” in [section 551(1) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section551/1&num=0&edition=prelim);
(4) “Federal awards” means Federal financial assistance and Federal cost-reimbursement contracts that non-Federal entities receive directly from Federal awarding agencies or indirectly from pass-through entities;
(5) “Federal financial assistance” means assistance that non-Federal entities receive or administer in the form of grants, loans, loan guarantees, property, cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, or other assistance, but does not include amounts received as reimbursement for services rendered to individuals in accordance with guidance issued by the Director;
(6) “Federal program” means all Federal awards to a non-Federal entity assigned a single number in the Catalog of Federal Domestic Assistance or encompassed in a group of numbers or other category as defined by the Director;
(7) “generally accepted government auditing standards” means the government auditing standards issued by the Comptroller General;
(8) “independent auditor” means—
(A) an external State or local government auditor who meets the independence standards included in generally accepted government auditing standards; or
(B) a public accountant who meets such independence standards;
(9) “Indian tribe” means any Indian tribe, band, nation, or other organized group or community, including any Alaskan Native village or regional or village co
Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 7501
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment.—** Subject to the requirements of this section, the Secretary shall establish and carry out a program to be known as the tribal transportation self-governance program. The Secretary may delegate responsibilities for administration of the program as the Secretary determines appropriate.
**(b) Eligibility.—**
(1) **In general.—** — Subject to paragraphs (2) and (3), an Indian tribe shall be eligible to participate in the program if the Indian tribe requests participation in the program by resolution or other official action by the governing body of the Indian tribe, and demonstrates, for the preceding 3 fiscal years, financial stability and financial management capability, and transportation program management capability.
(2) **Criteria for determining financial stability and financial management capacity.—** — For the purposes of paragraph (1), evidence that, during the preceding 3 fiscal years, an Indian tribe had no uncorrected significant and material audit exceptions in the required annual audit of the Indian tribe’s self-determination contracts or self-governance funding agreements with any Federal agency shall be conclusive evidence of the required financial stability and financial management capability.
(3) **Criteria for determining transportation program management capability.—** — The Secretary shall require an Indian tribe to demonstrate transportation program management capability, including the capability to manage and complete projects eligible under this title and projects eligible under chapter 53 of title 49, to gain eligibility for the program.
**(c) Compacts.—**
(1) **Compact required.—** — Upon the request of an eligible Indian tribe, and subject to the requirements of this section, the Secretary shall negotiate and enter in
Source: Supplied U.S. Code snapshot — release unconfirmed · 23 U.S.C. § 207
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions** In this section:
(1) **Administrative cost**
(A) *In general* — The term “administrative cost” means the cost of necessary administrative functions which—
(i) the tribe or tribal organization incurs as a result of operating a tribal elementary or secondary educational program;
(ii) are not customarily paid by comparable Bureau-operated programs out of direct program funds; and
(iii) are either—
(I) normally provided for comparable Bureau programs by Federal officials using resources other than Bureau direct program funds; or
(II) are otherwise required of tribal self-determination program operators by law or prudent management practice.
(B) *Inclusions* — The term “administrative cost” may include—
(i) contract or grant (or other agreement) administration;
(ii) executive, policy, and corporate leadership and decisionmaking;
(iii) program planning, development, and management;
(iv) fiscal, personnel, property, and procurement management;
(v) related office services and record keeping; and
(vi) costs of necessary insurance, auditing, legal, safety and security services.
(2) **Bureau elementary and secondary functions** — The term “Bureau elementary and secondary functions” means—
(A) all functions funded at Bureau schools by the Office;
(B) all programs—
(i) funds for which are appropriated to other agencies of the Federal Government; and
(ii) which are administered for the benefit of Indians through Bureau schools; and
(C) all operation, maintenance, and repair funds for facilities and Government quarters used in the operation or support of elementary and secondary education functions for the benefit of Indians, from whatever source derived.
(3) **Direct cost base**
Source: Supplied U.S. Code snapshot — release unconfirmed · 25 U.S.C. § 2008
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
#### Codification
Section 450j–1 was editorially reclassified as [section 5325 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section5325&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 25 U.S.C. § 453
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Applicability** An Indian Tribe and the Secretary shall include in any compact or funding agreement provisions that reflect the requirements of this subchapter.
**(b) Conflicts of interest** An Indian Tribe participating in self-governance shall ensure that internal measures are in place to address, pursuant to Tribal law and procedures, conflicts of interest in the administration of programs.
**(c) Audits**
(1) **Single Agency Audit Act** — Chapter 75 of title 31 shall apply to a funding agreement under this subchapter.
(2) **Cost principles** — An Indian Tribe shall apply cost principles under the applicable Office of Management and Budget circular, except as modified by—
(A) any provision of law, including [section 5325 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section5325&num=0&edition=prelim); or
(B) any exemptions to applicable Office of Management and Budget circulars subsequently granted by the Office of Management and Budget.
(3) **Federal claims** — Any claim by the Federal Government against an Indian Tribe relating to funds received under a funding agreement based on any audit under this subsection shall be subject to [section 5325(f) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section5325/f&num=0&edition=prelim).
**(d) Redesign and consolidation** Except as provided in [section 5367 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section5367&num=0&edition=prelim), an Indian Tribe may redesign or consolidate programs, or reallocate funds for programs, in a compact or funding agreement in any manner that the Indian Tribe determines to be in the best interest of the Indian community being served—
(1) so long as the redesign o
Source: Supplied U.S. Code snapshot — release unconfirmed · 25 U.S.C. § 5375
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Applicability** The provisions of this section shall apply to compacts and funding agreements negotiated under this subchapter and an Indian tribe may, at its option, include provisions that reflect such requirements in a compact or funding agreement.
**(b) Conflicts of interest** Indian tribes participating in self-governance under this subchapter shall ensure that internal measures are in place to address conflicts of interest in the administration of self-governance programs, services, functions, or activities (or portions thereof).
**(c) Audits**
(1) **Single Agency Audit Act** — The provisions of chapter 75 of title 31 requiring a single agency audit report shall apply to funding agreements under this subchapter.
(2) **Cost principles** — An Indian tribe shall apply cost principles under the applicable Office of Management and Budget circular, except as modified by [section 5325 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section5325&num=0&edition=prelim) 11 So in original. other provisions of law, or by any exemptions to applicable Office of Management and Budget circulars subsequently granted by the Office of Management and Budget. No other audit or accounting standards shall be required by the Secretary. Any claim by the Federal Government against the Indian tribe relating to funds received under a funding agreement based on any audit under this subsection shall be subject to the provisions of [section 5325(f) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title25-section5325/f&num=0&edition=prelim).
**(d) Records**
(1) **In general** — Unless an Indian tribe specifies otherwise in the compact or funding agreement, records of the Indian tribe shall not be considered Federal records
Source: Supplied U.S. Code snapshot — release unconfirmed · 25 U.S.C. § 5396
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