--- kind: "range" citation: "29 U.S.C. §§ 49g–49i" title: "29" from: "49g" to: "49i" count: 3 release: "119-102" url: "https://uscodex.org/usc/29/49g..49i" --- # §49g. State plans Any [State](/usc/29/49a.md?p=5) desiring to receive assistance under [section 49e of this title](/usc/29/49e.md) shall prepare and submit to, and have approved by, the [Secretary](/usc/29/49a.md?p=4) and the [Secretary](/usc/29/49a.md?p=4) of Education, a [State plan](/usc/29/3102.md?p=58) in accordance with section [3112](/usc/29/3112.md) or [3113](/usc/29/3113.md) of this title. # §49h. Fiscal controls and accounting procedures - (a) **Audit—** - (1) Each [State](/usc/29/49a.md?p=5) shall establish such fiscal control and [fund](/usc/29/1301.md?p=a-5) accounting procedures as may be necessary to assure the proper disbursal of, and accounting for, Federal [funds](/usc/29/1301.md?p=a-5) 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](/usc/29/1301.md?p=a-5) accounting procedures established by [States](/usc/29/49a.md?p=5) under this section. - (2) At least once every two years, the [State](/usc/29/49a.md?p=5) shall prepare or have prepared an independent financial and compliance audit of [funds](/usc/29/1301.md?p=a-5) 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](/usc/29/49a.md?p=5) of [funds](/usc/29/1301.md?p=a-5) 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](/usc/29/49a.md?p=5) 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 [chapter 4](/usc/5/chptI-ch4.md) of title 5. - (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](/usc/29/49a.md?p=5). - (c) **Repayment of funds by State—** Each [State](/usc/29/49a.md?p=5) 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](/usc/29/49a.md?p=4) may offset such amounts against any other amount to which the recipient is or may be entitled under this chapter. # §49i. Recordkeeping and accountability - (a) **Records—** Each [State](/usc/29/49a.md?p=5) shall keep records that are sufficient to permit the preparation of reports required by this chapter and to permit the tracing of [funds](/usc/29/1301.md?p=a-5) to a level of expenditure adequate to insure that the [funds](/usc/29/1301.md?p=a-5) have not been spent unlawfully. - (b) **Investigations—** - (1) The [Secretary](/usc/29/49a.md?p=4) may investigate such facts, conditions, practices, or other matters which the [Secretary](/usc/29/49a.md?p=4) finds necessary to determine whether any [State](/usc/29/49a.md?p=5) receiving [funds](/usc/29/1301.md?p=a-5) under this chapter or any official of such [State](/usc/29/49a.md?p=5) has violated any provision of this chapter. - (2) - (A) In order to evaluate compliance with the provisions of this chapter, the [Secretary](/usc/29/49a.md?p=4) shall conduct investigations of the use of [funds](/usc/29/1301.md?p=a-5) received by [States](/usc/29/49a.md?p=5) under this chapter. - (B) In order to insure compliance with the provisions of this chapter, the Comptroller General of the United States may conduct investigations of the use of [funds](/usc/29/1301.md?p=a-5) received under this chapter by any [State](/usc/29/49a.md?p=5). - (3) In conducting any investigation under this chapter, the [Secretary](/usc/29/49a.md?p=4) or the Comptroller General of the United States may not request new compilation of information not readily available to such [State](/usc/29/49a.md?p=5). - (c) **Reports—** Each [State](/usc/29/49a.md?p=5) receiving [funds](/usc/29/1301.md?p=a-5) under this chapter shall— - (1) make such reports concerning its operations and expenditures in such form and containing such information as shall be prescribed by the [Secretary](/usc/29/49a.md?p=4), and - (2) establish and maintain a management information system in accordance with guidelines established by the [Secretary](/usc/29/49a.md?p=4) designed to facilitate the compilation and analysis of programmatic and financial data necessary for reporting, monitoring, and evaluating purposes.