§3413 Administration of Funds

Summary

Tribes may combine, move, and re-budget money they get under an approved plan so it works best for local employment, training, and related needs. The Secretary may set how the money is run to make sure it is spent only on the approved activities, and the Secretary can still use standard accounting and audit rules, including the Single Audit Act of 1984. Even if other rules say otherwise (including OMB Circular A‑133), a tribe with an approved plan does not have to keep separate records tying each service to the original program, does not have to split expenses by original program, and does not have to be audited by the original funding source. Money that is not spent by the next fiscal year stays available with no time limit, as long as it is used under the approved plan, and the tribe does not need to give extra paperwork to justify the plan. A tribe may recover 100 percent of its indirect costs. Administrative costs can be mixed together, and tribes are entitled to the full share under each program’s rules; any difference used to meet the plan’s goals is treated as proper spending for audit purposes. Funds transferred under a plan count as non‑Federal money for matching rules except for programs run by the Department of Labor or the Department of Health and Human Services. Section 314 of the Department of the Interior and Related Agencies Appropriations Act, 1991 (Public Law 101–512; 104 Stat. 1959 [25 U.S.C. 5321 note]) and the Federal Tort Claims Act (chapter 171 of title 28) apply. Tribes may keep interest earned on transferred funds, and that interest does not reduce the amount they are allowed to receive; funds must be invested prudently.