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Labor - 29 USC Section 49h
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01/19/04
Sec. 49h. Fiscal controls and accounting procedures
(a) Audit
(1) Each State shall establish such fiscal control and fund
accounting procedures as may be necessary to assure the proper
disbursal of, and accounting for, Federal funds paid to the
recipient under this chapter. The Director of the Office of
Management and Budget, in consultation with the Comptroller General
of the United States, shall establish guidance for the proper
performance of audits. Such guidance shall include a review of
fiscal controls and fund accounting procedures established by
States under this section.
(2) At least once every two years, the State shall prepare or
have prepared an independent financial and compliance audit of
funds received under this chapter.
(3) Each audit shall be conducted in accordance with applicable
auditing standards set forth in the financial and compliance
element of the Standards for Audit of Governmental Organizations,
Programs, Activities, and Functions issued by the Comptroller
General of the United States.
(b) Evaluations by Comptroller General
(1) The Comptroller General of the United States shall evaluate
the expenditures by States of funds received under this chapter in
order to assure that expenditures are consistent with the
provisions of this chapter and to determine the effectiveness of
the State in accomplishing the purposes of this chapter. The
Comptroller General shall conduct evaluations whenever determined
necessary and shall periodically report to the Congress on the
findings of such evaluations.
(2) Nothing in this chapter shall be deemed to relieve the
Inspector General of the Department of Labor of his
responsibilities under the Inspector General Act.
(3) For the purpose of evaluating and reviewing programs
established or provided for by this chapter, the Comptroller
General shall have access to and the right to copy any books,
accounts, records, correspondence, or other documents pertinent to
such programs that are in the possession, custody, or control of
the State.
(c) Repayment of funds by State
Each State shall repay to the United States amounts found not to
have been expended in accordance with this chapter. No such finding
shall be made except after notice and opportunity for a fair
hearing. The Secretary may offset such amounts against any other
amount to which the recipient is or may be entitled under this
chapter.
AMENDMENTS
1982 - Pub. L. 97-300 amended section generally, substituting
provisions requiring the States to prepare accounting procedures
under Federal guidance, to submit to biennial audit with evaluation
of expenditures by the Comptroller General and providing for
repayment of improperly expended funds, for provisions requiring
reports on expenditures to the Secretary under his regulations and
giving him authority to revoke State certification.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-300 effective Oct. 1, 1983, but with
Secretary authorized to use funds appropriated for fiscal 1983 to
plan for orderly implementation of amendment, see section 181(i) of
Pub. L. 97-300, which was formerly classified to section 1591(i) of
this title.
TERMINATION OF REPORTING REQUIREMENTS
For termination, effective May 15, 2000, of provisions of law
requiring submittal to Congress of any annual, semiannual, or other
regular periodic report listed in House Document No. 103-7 (in
which a report required under subsec. (b)(1) of this section is
listed on page 8), see section 3003 of Pub. L. 104-66, as amended,
set out as a note under section 1113 of Title 31, Money and
Finance.
Last modified: April 16, 2006
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