25 CFR 23.46 - Financial management, internal and external controls and other assurances.

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There is 1 rule appearing in the Federal Register for 25 CFR 23. View below or at eCFR (GPOAccess)
§ 23.46 Financial management, internal and external controls and other assurances.
Grantee financial management systems shall comply with the following standards for accurate, current and complete disclosure of financial activities.
(a) OMB Circular A-87 (Cost principles for state and local governments and federally recognized Indian tribal governments).
(b) OMB Circular A-102 (Common rule 43 CFR part 12).
(c) OMB Circular A-128 (Single Audit Act).
(d) OMB Circular A-110 or 122 (Cost principles for non-profit organizations and tribal organizations, where applicable).
(e) Internal control. Effective control and accountability must be maintained for all grants. Grantees must adequately safeguard any property and must ensure that it is used solely for authorized purposes.
(f) Budget control. Actual expenditures must be compared with budgeted amounts for the grant. Financial information must be related to program performance requirements.
(g) Source documentation. Accounting records must be supported by such source documentation as cancelled checks, paid bills, payrolls, time and attendance records, grant documents, or other information required by the grantee's financial management system. The Secretary or his/her designee may review the adequacy of the financial management system of an Indian tribe(s) or off-reservation Indian organization applying for a grant under this part.
(h) Pursuant to 18 U.S.C. 641, whoever embezzles, steals, purloins, or knowingly converts to his or her use or the use of another, or without authority, sells, conveys or disposes of any record, voucher, money, or thing of value of the United States or of any department or agency thereof, or any property made or being made under contract for the United States or any department or agency thereof; or whoever receives, conceals, or retains the same with intent to convert it to his or her use or gain, knowing it to have been embezzled, stolen, purloined, or converted shall be fined not more than $10,000 or imprisoned not more than 10 years, or both; but if the value of such property does not exceed the sum of $100, he or she shall be fined not more than $1,000 or imprisoned not more than one year, or both.

Title 25 published on 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 25.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-05-13; vol. 79 # 92 - Tuesday, May 13, 2014
    1. 79 FR 27189 - Change of Address; Indian Child Welfare Act
      GPO FDSys XML | Text
      DEPARTMENT OF THE INTERIOR, Bureau of Indian Affairs
      Final rule; technical amendment.
      Effective May 13, 2014.
      25 CFR Part 23

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United States Code
U.S. Code: Title 25 - INDIANS

Title 25 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 25 CFR 23 after this date.

  • 2014-05-13; vol. 79 # 92 - Tuesday, May 13, 2014
    1. 79 FR 27189 - Change of Address; Indian Child Welfare Act
      GPO FDSys XML | Text
      DEPARTMENT OF THE INTERIOR, Bureau of Indian Affairs
      Final rule; technical amendment.
      Effective May 13, 2014.
      25 CFR Part 23