§ 49h. — Fiscal controls and accounting procedures.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 29USC49h]
TITLE 29--LABOR
CHAPTER 4B--FEDERAL EMPLOYMENT SERVICE
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.
(June 6, 1933, ch. 49, Sec. 9, 48 Stat. 116; Pub. L. 97-300, title VI,
Sec. 601(e), formerly title V, Sec. 501(e), Oct. 18, 1982, 96 Stat.
1396; renumbered title VI, Sec. 601(e), Pub. L. 100-628, title VII,
Sec. 712(a)(1), (2), Nov. 7, 1988, 102 Stat. 3248.)
References in Text
The Inspector General Act, referred to in subsec. (b)(2), probably
means the Inspector General Act of 1978, Pub. L. 95-452, Oct. 12, 1978,
92 Stat. 1101, as amended, which is set out in the Appendix to Title 5,
Government Organization and Employees.
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.
Section Referred to in Other Sections
This section is referred to in sections 2939, 2942 of this title;
title 39 section 3202.
