PRIA Logo™
Take the PRIA Score
Title 20 — EducationRelease 119-73

§4353 Audit

Title 20 › Chapter CHAPTER 55— - EDUCATION OF THE DEAF › Subchapter SUBCHAPTER II— - GENERAL PROVISIONS › § 4353

Last updated Apr 6, 2026|Official source

Summary

Require annual independent financial and compliance audits of all accounts and transactions tied to any federal money for Gallaudet University or the National Technical Institute for the Deaf (NTID). The audits must cover the schools’ programs and activities (for Gallaudet this includes its national mission and its elementary and secondary schools). The institution that runs NTID must include specific schedules and analyses for all NTID funds as the Secretary decides. "Compliance" means following the rules listed in other parts of the law (sections 4302(b); 4305(b)(4); 4332(b)(5); 4353(c); 4357(b)(2) and subsections (c)–(f) of 4357; and subsections (a)–(c) of 4359a). A copy of each accepted audit must go to the Secretary and to the House Committee on Education and Labor and the Senate Committee on Health, Education, Labor, and Pensions within 15 days after the institution accepts the audit, and in any case no later than January 10 each year. Ban using those federal funds for alcoholic drinks, personal goods or services, housing or personal living costs except when a written job agreement requires them, lobbying (though the schools may inform Congress, the Secretary, and others about their programs), and memberships in country, social, or dining clubs. Within 180 days after October 16, 1992, Gallaudet and NTID had to make uniform spending rules that reflect their special roles, using Office of Management and Budget guidance for schools if helpful. Those rules must cover general allowability and reasonableness of costs and address items like outside professional activities, fringe benefits, loan interest, building and equipment rent, sabbaticals, severance pay, travel, and royalties or patent costs. The rules go to the Secretary and the two Committees for review, and the Secretary may not add items beyond the list above.

Full Legal Text

Title 20, §4353

Education — Source: USLM XML via OLRC

(a)All financial transactions and accounts of the corporation or institution of higher education, as the case may be, in connection with the expenditure of any moneys appropriated by any law of the United States—
(1)for the benefit of Gallaudet University or for the construction of facilities for its use; or
(2)for the benefit of the National Technical Institute for the Deaf or for the construction of facilities for its use,
(b)(1)Gallaudet University shall have an annual independent financial and compliance audit made of the programs and activities of the University, including the national mission and school operations of the elementary and secondary education programs at Gallaudet. The institution of higher education with which the Secretary has an agreement under section 4332 of this title shall have an annual independent financial and compliance audit made of the programs and activities of such institution of higher education, including NTID, and containing specific schedules and analyses for all NTID funds, as determined by the Secretary.
(2)As used in paragraph (1), compliance means compliance with section 4302(b), 4305(b)(4), 4332(b)(5), 4353(c),11 So in original. Probably should be followed by “and”. 4357(b)(2) of this title, subsections (c) through (f) of section 4357 of this title, and subsections (a), (b), and (c) of section 4359a of this title.
(3)A copy of each audit described in paragraph (1) shall be provided to the Secretary and the Committee on Education and Labor of the House of Representatives and the Committee on Health, Education, Labor, and Pensions of the Senate within 15 days of acceptance of the audit by the University or the institution authorized to establish and operate the NTID under section 4332(a) of this title, as the case may be, but not later than January 10 of each year.
(c)(1)No funds appropriated under this chapter for Gallaudet University, including the Kendall Demonstration Elementary School and the Model Secondary School for the Deaf, or for the National Technical Institute for the Deaf may be expended on the following:
(A)Alcoholic beverages.
(B)Goods or services for personal use.
(C)Housing and personal living expenses (but only to the extent such expenses are not required by written employment agreement).
(D)Lobbying, except that nothing in this subparagraph shall be construed to prohibit the University and NTID from educating the Congress, the Secretary, and others regarding programs, projects, and activities conducted at those institutions.
(E)Membership in country clubs and social or dining clubs and organizations.
(2)(A)Not later than 180 days after October 16, 1992, the University and NTID shall develop policies, to be applied uniformly, for the allowability of expenditures for each institution. These policies should reflect the unique nature of these institutions. The principles established by the Office of Management and Budget for costs of educational institutions may be used as guidance in developing these policies. General principles relating to allowability and reasonableness of all costs associated with the operations of the institutions shall be addressed. These policies shall be submitted to the Secretary for review and comments, and to the Committee on Education and Labor of the House of Representatives and the Committee on Health, Education, Labor, and Pensions of the Senate.
(B)Policies under subparagraph (A) shall include the following:
(i)Noninstitutional professional activities.
(ii)Fringe benefits.
(iii)Interest on loans.
(iv)Rental cost of buildings and equipment.
(v)Sabbatical leave.
(vi)Severance pay.
(vii)Travel.
(viii)Royalties and other costs for uses of patents.
(C)The Secretary is not authorized to add items to those specified in subparagraph (B).

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Provisions similar to this section were contained in section 691f of this title prior to repeal by Pub. L. 99–371.

Amendments

2009—Subsec. (b)(2). Pub. L. 111–39 substituted “and subsections (a), (b), and (c) of section 4359a of this title.” for “and subsections (b) and (c) of section 4359a of this title.” 2008—Subsec. (b)(2). Pub. L. 110–315, § 905(1)(A), substituted “section 4302(b), 4305(b)(4), 4332(b)(5), 4353(c), 4357(b)(2) of this title, subsections (c) through (f) of section 4357 of this title, and subsections (b) and (c) of section 4359a of this title” for “section 4302(b), 4305(b)(4), 4332(b)(5) of this title, and subsection (c) of this section, paragraphs (2) and (3) of section 4357(b) of this title, subsections (b)(2), (b)(3), and (c) through (f), of section 4357 of this title, and subsections (b) and (c) of section 4359a of this title”. Subsec. (b)(3). Pub. L. 110–315, § 905(1)(B), inserted “and the Committee on Education and Labor of the House of Representatives and the Committee on Health, Education, Labor, and Pensions of the Senate” after “Secretary”. Subsec. (c)(2)(A). Pub. L. 110–315, § 905(2), substituted “Committee on Health, Education, Labor, and Pensions of the Senate” for “Committee on Labor and Human Resources of the Senate”. 2004—Subsec. (a). Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office” in heading and text. 1998—Subsec. (b). Pub. L. 105–244 amended heading and text of subsec. (b) generally. Prior to amendment, text read as follows: “Gallaudet University shall have an annual independent financial audit made of the programs and activities of the University. The institution of higher education with which the Secretary has an agreement under section 4332 of this title shall have an annual independent financial audit made of the programs and activities of such institution of higher education, including NTID, and containing specific schedules and analyses for all NTID funds, as determined by the Secretary.” 1993—Subsec. (b). Pub. L. 103–73, § 204(b), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “Gallaudet University and the institution of higher education operating the National Technical Institute for the Deaf shall have an annual independent audit made of the programs and activities of the University and of NTID, respectively.” Pub. L. 103–73, § 202, substituted “NTID” for “the Institute”. 1992—Subsec. (c). Pub. L. 102–421, § 133, added subsec. (c).

Statutory Notes and Related Subsidiaries

Change of Name

Committee on Education and Labor of House of Representatives changed to Committee on Education and the Workforce of House of Representatives by House Resolution No. 5, One Hundred Eighteenth Congress, Jan. 9, 2023.

Effective Date

of 2009 AmendmentAmendment by Pub. L. 111–39 effective as if enacted on the date of enactment of Pub. L. 110–315 (Aug. 14, 2008), see section 3 of Pub. L. 111–39, set out as a note under section 1001 of this title.

Effective Date

of 1998 AmendmentAmendment by Pub. L. 105–244 effective Oct. 1, 1998, except as otherwise provided in Pub. L. 105–244, see section 3 of Pub. L. 105–244, set out as a note under section 1001 of this title.

Effective Date

of 1992 AmendmentAmendment by Pub. L. 102–421 effective Oct. 1, 1992, see section 161 of Pub. L. 102–421, set out as a note under section 4301 of this title.

Reference

Citations & Metadata

Citation

20 U.S.C. § 4353

Title 20 — Education

Last Updated

Apr 6, 2026

Release point: 119-73