
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 42USC300ee-15]

 
                 TITLE 42--THE PUBLIC HEALTH AND WELFARE
 
                    CHAPTER 6A--PUBLIC HEALTH SERVICE
 
   SUBCHAPTER XXIII--PREVENTION OF ACQUIRED IMMUNE DEFICIENCY SYNDROME
 
                    Part A--Formula Grants to States
 
Sec. 300ee-15. Requirement of reports and audits by States


(a) Reports

    The 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--
        (1) 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;
        (2) 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;
        (3) determining whether the payments were expended in accordance 
    with the purpose described in section 300ee-11(b) of this title; and
        (4) determining the percentage of payments received pursuant to 
    such section that were expended by the State for administrative 
    expenses during the preceding fiscal year.

(b) Audits

    (1) 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--
            (i) a financial and compliance audit of such payments; or
            (ii) a single financial and compliance audit of each entity 
        administering such payments;

        (B) the audit will be performed biennially and will cover 
    expenditures in each fiscal year; and
        (C) the audit will be conducted in accordance with standards 
    established by the Comptroller General of the United States for the 
    audit of governmental organizations, programs, activities, and 
    functions.

    (3) The Secretary may not make payments under section 300ee-11(a) of 
this title for a fiscal year unless the State involved agrees that, not 
later than 30 days after the completion of an audit under paragraph (2), 
the State will provide a copy of the audit report to the State 
legislature.
    (4) 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

    The Secretary may not make payments under section 300ee-11(a) of 
this title for a fiscal year unless the State involved agrees to make 
copies of the reports and audits described in this section available for 
public inspection.

(d) Evaluations by Comptroller General

    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.

(July 1, 1944, ch. 373, title XXV, formerly title XV, Sec. 2505, as 
added Pub. L. 100-607, title II, Sec. 221, Nov. 4, 1988, 102 Stat. 3095; 
amended Pub. L. 100-690, title II, Sec. 2619(d), Nov. 18, 1988, 102 
Stat. 4242; renumbered title XXV, Pub. L. 101-93, Sec. 5(e)(1), Aug. 16, 
1989, 103 Stat. 612.)


                            Prior Provisions

    A prior section 2505 of act July 1, 1944, was successively 
renumbered by subsequent acts, see section 238d of this title.


                               Amendments

    1988--Subsec. (b)(1), (2). Pub. L. 100-690 substituted ``make 
payments'' for ``payments''.


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-690 effective immediately after enactment 
of Pub. L. 100-607, which was approved Nov. 4, 1988, see section 2600 of 
Pub. L. 100-690, set out as a note under section 242m of this title.
