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Title 25 — IndiansRelease 119-73not60

§5305 Reporting and Audit Requirements for Recipients of Federal Financial Assistance

Title 25 › Chapter 46— INDIAN SELF-DETERMINATION AND EDUCATION ASSISTANCE › § 5305

Last updated Apr 5, 2026|Official source

Summary

Recipients of federal money must keep the records the Secretary requires by rules under sections 552 and 553 of title 5. The records must show how much money was received and how it was used, the total cost of the project, how much of the cost came from other sources, and other details needed for an effective audit. For a mature contract, records must include quarterly financial statements, the annual single-agency audit required by chapter 75 of title 31, and a short annual program report. The Comptroller General and the Secretary (or their authorized representatives) can inspect any books or papers tied to those grants, contracts, or subawards for audits until three years after the retention period for the report submitted under subsection (a); the Secretary’s regulations under section 5373 set that retention period. Recipients must make reports and information available to the Indian people they serve in a way the Secretary says is adequate. Unspent funds must be returned to the U.S. Treasury unless other listed sections allow otherwise. The Secretary must give each tribe a written annual report on projected and actual staffing, funding obligations, and spending for programs the Secretary runs for that tribe. If an Indian tribal organization spends $500,000 or more in Federal awards in a fiscal year under a contract or grant here, the tribe that requested the contract or grant must send the single-agency audit report required by chapter 75 of title 31 and any extra program information it negotiates with the Secretary. Any disputes about reporting follow the declination rules in section 5321.

Full Legal Text

Title 25, §5305

Indians — Source: USLM XML via OLRC

(a)(1)Each recipient of Federal financial assistance under this chapter shall keep such records as the appropriate Secretary shall prescribe by regulation promulgated under section 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)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.
(c)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)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)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)(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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

This chapter, referred to in subsecs. (a)(1) and (f)(1), was in the original “this Act”, meaning Pub. L. 93–638, Jan. 4, 1975, 88 Stat. 2203, known as the Indian Self-Determination and Education Assistance Act, which is classified principally to this chapter. For complete classification of this Act to the Code, see

Short Title

note set out under section 5301 of this title and Tables. section 5325(a)(3) of this title, referred to in subsec. (d), was repealed and a new subsec. (a)(3) of section 5325 was added by Pub. L. 103–413, title I, § 102(14)(C), Oct. 25, 1994, 108 Stat. 4257. See section 5325(a)(4) of this title. Codification Section was formerly classified to section 450c of this title prior to editorial reclassification and renumbering as this section.

Amendments

2020—Subsec. (b). Pub. L. 116–180, § 201(b)(1), substituted “after the retention period for the report that is submitted to the Secretary under subsection (a)” for “after completion of the project or undertaking referred to in the preceding subsection of this section” and inserted at end “The retention period shall be defined in

Regulations

promulgated by the Secretary pursuant to section 5373 of this title.” Subsec. (f)(1). Pub. L. 116–180, § 201(b)(2), inserted “if the Indian Tribal organization expends $500,000 or more in Federal awards during such fiscal year” after “under this chapter,”. 1994—Subsec. (f). Pub. L. 103–413 added subsec. (f) and struck out former subsec. (f) which read as follows: “For each fiscal year during which an Indian tribal organization receives or expends funds pursuant to a contract or grant under this chapter, the Indian tribe which requested such contract or grant shall submit to the appropriate Secretary a report including, but not limited to, an accounting of the amounts and purposes for which Federal funds were expended, information on the conduct of the program or service involved, and such other information as the appropriate Secretary may request through

Regulations

promulgated under section 552 and 553 of title 5.” 1990—Subsec. (a)(2). Pub. L. 101–301 substituted “chapter 75 of title 31” for “the Single Audit Act of 1984 (98 Stat. 2327, 31 U.S.C. 7501 et seq.),”. Subsec. (d). Pub. L. 101–644 substituted “Except as provided in section 13a or 5325(a)(3) of this title,” for “Any” and inserted “through the respective Secretary” before period at end. 1988—Subsec. (a). Pub. L. 100–472, § 104(a), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “Each recipient of Federal financial assistance from the Secretary of Interior or the Secretary of Health, Education, and Welfare, under this chapter, shall keep such records as the appropriate Secretary shall prescribe, including records which fully disclose the amount and disposition by such recipient of the proceeds of such assistance, the cost of the project or undertaking in connection with which such assistance is given or used, 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.” Subsec. (e). Pub. L. 100–581 substituted “to each tribe” for “to tribes”. Pub. L. 100–472, § 104(b), added subsec. (e). Subsec. (f). Pub. L. 100–472, § 208, redesignated former section 450l of this title as subsec. (f) of this section and inserted “through

Regulations

promulgated under section 552 and 553 of title 5”.

Statutory Notes and Related Subsidiaries

Effective Date

of 2020 Amendment Pub. L. 116–180, title II, § 201(c), Oct. 21, 2020, 134 Stat. 879, provided that: “The amendment made by subsection (b)(2) [amending this section] shall not take effect until 14 months after the date of enactment of this Act [Oct. 21, 2020].”

Reference

Citations & Metadata

Citation

25 U.S.C. § 5305

Title 25 — Indians

Last Updated

Apr 5, 2026

Release point: 119-73not60