42 U.S.C. § 1397e : US Code - Section 1397E: Administrative and fiscal accountability

Search 42 U.S.C. § 1397e : US Code - Section 1397E: Administrative and fiscal accountability

(a) Reporting requirements; form, contents, etc.
Each State shall prepare reports on its activities carried out
with funds made available (or transferred for use) under this
subchapter. Reports shall be prepared annually, covering the most
recently completed fiscal year, and shall be in such form and
contain such information (including but not limited to the
information specified in subsection (c) of this section) as the
State finds necessary to provide an accurate description of such
activities, to secure a complete record of the purposes for which
funds were spent, and to determine the extent to which funds were
spent in a manner consistent with the reports required by section
1397c of this title. The State shall make copies of the reports
required by this section available for public inspection within the
State and shall transmit a copy to the Secretary. Copies shall also
be provided, upon request, to any interested public agency, and
each such agency may provide its views on these reports to the
Congress.
(b) Audits; implementation, etc.
Each State shall, not less often than every two years, audit its
expenditures from amounts received (or transferred for use) under
this subchapter. Such State audits shall be conducted by an entity
independent of any agency administering activities funded under
this subchapter, in accordance with generally accepted auditing
principles. Within 30 days following the completion of each audit,
the State shall submit a copy of that audit to the legislature of
the State and to the Secretary. Each State shall repay to the
United States amounts ultimately found not to have been expended in
accordance with this subchapter, or the Secretary may offset such
amounts against any other amount to which the State is or may
become entitled under this subchapter.
(c) State reports on expenditure and use of social services funds
Each report prepared and transmitted by a State under subsection
(a) of this section shall set forth (with respect to the fiscal
year covered by the report) -
(1) the number of individuals who received services paid for in
whole or in part with funds made available under this subchapter,
showing separately the number of children and the number of
adults who received such services, and broken down in each case
to reflect the types of services and circumstances involved;
(2) the amount spent in providing each such type of service,
showing separately for each type of service the amount spent per
child recipient and the amount spent per adult recipient;
(3) the criteria applied in determining eligibility for
services (such as income eligibility guidelines, sliding fee
scales, the effect of public assistance benefits, and any
requirements for enrollment in school or training programs); and
(4) the methods by which services were provided, showing
separately the services provided by public agencies and those
provided by private agencies, and broken down in each case to
reflect the types of services and circumstances involved.
The Secretary shall establish uniform definitions of services for
use by the States in preparing the information required by this
subsection, and make such other provision as may be necessary or
appropriate to assure that compliance with the requirements of this
subsection will not be unduly burdensome on the States.
(d) Additional accounting requirements
For other provisions requiring States to account for Federal
grants, see section 6503 of title 31.