The Comptroller General of the United States shall, from time to time, evaluate the expenditures by States of payments received under section 300ee–11(a) of this title in order to ensure that expenditures are consistent with the provisions of this part.
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42 U.S. Code § 300ee–15 - Requirement of reports and audits by States
(a) ReportsThe Secretary may not make payments under section 300ee–11(a) of this title for a fiscal year unless the State involved agrees to prepare and submit to the Secretary an annual report in such form and containing such information as the Secretary determines to be necessary for—
securing a record and a description of the purposes for which payments received by the State pursuant to such section were expended and of the recipients of such payments;
determining whether the payments were expended in accordance with the needs within the State required to be identified pursuant to section 300ee–13(a)(2) of this title;
determining whether the payments were expended in accordance with the purpose described in section 300ee–11(b) of this title; and
The Secretary may not make payments under section 300ee–11(a) of this title for a fiscal year unless the State involved agrees to establish such fiscal control and fund accounting procedures as may be necessary to ensure the proper disbursal of, and accounting for, amounts received by the State under such section.
(2) The Secretary may not make payments under section 300ee–11(a) of this title for a fiscal year unless the State involved agrees that—
(A) the State will provide for—
a financial and compliance audit of such payments; or
a single financial and compliance audit of each entity administering such payments;
For purposes of paragraph (2), the term “financial and compliance audit” means an audit to determine whether the financial statements of an audited entity present fairly the financial position, and the results of financial operations, of the entity in accordance with generally accepted accounting principles, and whether the entity has complied with laws and regulations that may have a material effect upon the financial statements.
(c) Availability to public
(d) Evaluations by Comptroller General
A prior section 2505 of act July 1, 1944, was successively renumbered by subsequent acts, see section 238d of this title.
1988—Subsec. (b)(1), (2). Pub. L. 100–690 substituted “make payments” for “payments”.
Statutory Notes and Related Subsidiaries