with the funding sources of other affected agen-
cies; and 
(B) carry out the obligations of the af-
fected agency with respect to a Plan under any 
other applicable Federal law concurrently, and 
in conjunction with, other affected agencies, un-
less the affected agency determines that doing 
so would impair the ability of the affected agen-
cy to carry out other statutory obligations of 
the affected agency. 
SEC. 205. TRANSFER AND DISTRIBUTION OF FUNDS. 
(a) RESPONSIBILITY.—The Secretary shall be re-
sponsible for— 
(1) the receipt of all funds covered by a Plan 
approved by the Secretary under section 108; and 
(2) the distribution of those funds to the appli-
cable Indian Tribe by not later than 45 days after 
the date on which the Secretary receives those funds 
from the affected agency. 
(b) SET-ASIDES.—Notwithstanding any other provi-
sion of law— 
(1) an affected agency may establish and imple-
ment, for the purposes of carrying out this Act, a 
set-aside of funding for Indian Tribes from any Fed-
eral program the affected agency administers; and 
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(2) the amount for a set-aside described in 
paragraph (1) shall be not less than 10 percent of 
the total appropriations made available for the appli-
cable Federal program. 
(c) TRANSFER
OF FUNDS.—Notwithstanding any 
other provision of law, not later than 30 days after the 
date on which funds are apportioned to an affected agency 
to carry out a Federal program integrated into a Plan, 
the head of the affected agency that administers the Fed-
eral program integrated into the Plan shall transfer those 
funds, through a nonexpenditure transfer, to the Secretary 
for distribution to an Indian Tribe. 
(d) DISTRIBUTION OF FUNDS.—Notwithstanding any 
other provision of law, at the request of an Indian Tribe, 
all funds distributed to the Indian Tribe in accordance 
with a Plan shall be distributed to the Indian Tribe pursu-
ant to an existing contract, compact, or funding agree-
ment entered into under the Indian Self-Determination 
and Education Assistance Act (25 U.S.C. 5301 et seq.). 
(e) EMERGENCY DISTRIBUTION OF FUNDS.—Not-
withstanding any other provision of law, the Secretary 
may, at the request of an Indian Tribe, distribute limited 
funding on an interim basis before the date on which the 
Secretary approves a Plan under section 108. 
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SEC. 206. ADMINISTRATION OF FUNDS. 
(a) REQUIREMENTS.— 
(1) IN GENERAL.— 
(A) CONSOLIDATION
AND
REALLOCATION 
OF FUNDS.—Notwithstanding any other provi-
sion of law, all funds transferred to an Indian 
Tribe pursuant to a Plan may be consolidated, 
reallocated, and rebudgeted for any purpose in 
the Plan, without additional Federal approval 
or a waiver under section 107, to best meet the 
needs of the applicable Indian Tribe. 
(B) AUTHORIZED USE OF FUNDS.—Funds 
used to carry out a Plan shall be administered 
in such a manner as the Secretary determines 
to be appropriate to ensure the funds are spent 
on services and activities carrying out the pur-
poses authorized under the Plan. 
(C) EFFECT.—Nothing in this section 
interferes with the ability of the Secretary to 
use accounting procedures that conform to gen-
erally accepted accounting principles, auditing 
procedures, and safeguarding of funds that con-
form to chapter 75 of title 31, United States 
Code (commonly known as the ‘‘Single Audit 
Act of 1984’’). 
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(2) SEPARATE RECORDS AND AUDITS NOT RE-
QUIRED.—Notwithstanding any other provision of 
law (including regulations and circulars of any agen-
cy (including Office of Management and Budget Cir-
cular A–133)), an Indian Tribe that has in place a 
Plan approved under section 108 shall not be re-
quired— 
(A) to maintain separate records that trace 
any service or activity conducted under the Plan 
to the Federal program for which the funds 
were initially authorized or transferred; 
(B) to allocate expenditures among those 
Federal programs; 
(C) to audit expenditures by the original 
source of the Federal program; or 
(D) to report on or in accordance with any 
requirements associated with the underlying 
Federal program, where instead only 1 annual 
report on the Plan is required pursuant to the 
model report developed by the Secretary under 
section 201(b)(1). 
(b) CARRYOVER.— 
(1) IN GENERAL.—Any funds transferred to an 
Indian Tribe under section 205(c) that are not obli-
gated or expended prior to the beginning of the fis-
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cal year after the fiscal year for which the funds 
were appropriated shall remain available for obliga-
tion or expenditure, without fiscal year limitation, 
subject to the condition that the funds shall be obli-
gated or expended in accordance with the Plan of 
the Indian Tribe. 
(2) NO ADDITIONAL DOCUMENTATION.—An In-
dian Tribe shall not be required to provide any addi-
tional justification or documentation of the purposes 
of a Plan as a condition of receiving or expending 
carryover funds described in paragraph (1). 
(c) INDIRECT COSTS.—Notwithstanding any other 
provision of law, an Indian Tribe shall be entitled to re-
cover 100 percent of any indirect costs incurred by the 
Indian Tribe as a result of the transfer of funds to the 
Indian Tribe under section 205(c). 
(d) MATCHING FUNDS.—Notwithstanding any other 
provision of law, any funds transferred to an Indian Tribe 
under section 205(c) shall be treated as non-Federal funds 
for purposes of meeting matching requirements under any 
other Federal law. 
(e) INTEREST OR OTHER INCOME.—An Indian Tribe 
shall be entitled to retain interest earned on any funds 
transferred to the Indian Tribe under section 205(c) and 
that interest shall not diminish the amount of funds the 
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Indian Tribe is authorized to receive under the Plan in 
the year the interest is earned (or in any subsequent fiscal 
year). 
SEC. 207. NO REDUCTION IN AMOUNTS. 
(a) IN GENERAL.—In no case shall the amount of 
Federal funds available to an Indian Tribe that seeks to 
propose a Plan under section 106 be reduced as a result 
of— 
(1) the enactment of this Act; or 
(2) the approval or implementation of a Plan of 
the Indian Tribe. 
(b) INTERACTION WITH OTHER LAWS.—The integra-
tion of a Federal program into a Plan shall not— 
(1) modify, limit, or otherwise affect the eligi-
bility of the Federal program for contracting under 
the Indian Self-Determination and Education Assist-
ance Act (25 U.S.C. 5301 et seq.); or 
(2) eliminate the applicability of any provision 
of that Act, as the provision relates to a specific 
Federal program eligible for contracting under that 
Act. 
SEC. 208. INTERDEPARTMENTAL MEMORANDUM OF AGREE-
MENT. 
(a) MEMORANDUM OF AGREEMENT REQUIRED.— 
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(1) IN
GENERAL.—Not later than 180 days 
after the date of enactment of this Act, the Office 
of the Assistant Secretary for Indian Affairs shall 
lead the Federal partners in negotiating and enter-
ing into an interdepartmental memorandum of 
agreement providing for the implementation of this 
Act. 
(2) TRIBAL
CONSULTATION.—In negotiating 
and entering to an interdepartmental memorandum 
of agreement under paragraph (1), the Department 
and the Federal partners shall consult with rep-
resentatives of Indian Tribes. 
(b) REQUIREMENTS AND RESTRICTIONS.—The inter-
departmental memorandum of agreement required under 
subsection (a)(1)— 
(1) shall include provisions relating to— 
(A) interagency cooperation with respect to 
the procedures for approval of Plans by the 
Secretary under section 108 and the granting 
of waivers by affected agencies under section 
107; 
(B) establishing a Tribal working group to 
advise the Federal partners on overall program 
management and implementation; and 
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(C) ensuring an annual meeting between 
the Federal partners and the Tribal working 
group described in subparagraph (B); and 
(2) shall not— 
(A) introduce additional criteria for Fed-
eral program eligibility; 
(B) limit the role of the Department as the 
lead Federal agency responsible for implementa-
tion of this Act; or 
(C) restrict the role of the Secretary and 
exclusive decisionmaking authority for all Fed-
eral actions under this Act, including the sole 
and exclusive authority to determine whether a 
Federal program is eligible for integration into 
a Plan. 
(c) APPLICABILITY.—Chapter 10 of title 5, United 
States Code (commonly known as the ‘‘Federal Advisory 
Committee Act’’), shall not apply to the Tribal working 
group described in subsection (b)(1)(B) or any Federal 
agency coordinating with that Tribal working group. 
(d) DETAIL
OF FEDERAL EMPLOYEES.—An em-
ployee of the Federal Government may be detailed to the 
Department for the purposes of carrying out this Act with-
out reimbursement and without interruption or loss of civil 
service status or privilege. 
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SEC. 209. REPORT REQUIRED. 
Not later than 2 years after the date of enactment 
of this Act, the Secretary, in consultation with affected 
agencies and representatives of Indian Tribes, shall sub-
mit to the Committee on Indian Affairs of the Senate and 
the Committee on Natural Resources of the House of Rep-
resentatives a report on the status of the implementation 
of this Act. 
Æ 
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