(4) AUDIT.—
(A) IN
GENERAL.—The activities of the 
tribes in carrying out the tribal plans shall be 
audited as part of the annual single-agency 
audit that the tribes are required to prepare 
pursuant to the Office of Management and 
Budget circular numbered A–133. 
(B) DETERMINATION BY AUDITORS.—The 
auditors that conduct the audit described in 
subparagraph (A) shall—
(i) determine whether funds received 
by each tribe under this section for the pe-
riod covered by the audits were expended 
to carry out the respective tribal plans in 
a manner consistent with this section; and 
(ii) include in the written findings of 
the audits the determinations made under 
clause (i). 
(C) INCLUSION OF FINDINGS WITH PUBLI-
CATION
OF
PROCEEDINGS
OF
TRIBAL
COUN-
CIL.—A copy of the written findings of the au-
dits described in subparagraph (A) shall be in-
serted in the published minutes of each tribal 
council’s proceedings for the session at which 
the audit is presented to the tribal councils.
(d) PROHIBITION ON PER CAPITA PAYMENTS.—No 
portion of any payment made under this Act may be dis-
tributed to any member of the Yankton Sioux Tribe or 
the Santee Sioux Tribe of Nebraska on a per capita basis. 
SEC. 7. ELIGIBILITY OF TRIBE FOR CERTAIN PROGRAMS 
AND SERVICES. 
(a) IN GENERAL.—No payment made to the Yankton 
Sioux Tribe or Santee Sioux Tribe pursuant to this Act 
shall result in the reduction or denial of any service or 
program to which, pursuant to Federal law—
(1) the Yankton Sioux Tribe or Santee Sioux 
Tribe is otherwise entitled because of the status of 
the tribe as a federally recognized Indian tribe; or 
(2) any individual who is a member of a tribe 
under paragraph (1) is entitled because of the status 
of the individual as a member of the tribe. 
(b) EXEMPTIONS FROM TAXATION.—No payment 
made pursuant to this Act shall be subject to any Federal 
or State income tax. 
(c) POWER RATES.—No payment made pursuant to 
this Act shall affect Pick-Sloan Missouri River Basin 
power rates. 
SEC. 8. STATUTORY CONSTRUCTION. 
Nothing in this Act may be construed as diminishing 
or affecting any water right of an Indian tribe, except as
specifically provided in another provision of this Act, any 
treaty right that is in effect on the date of enactment of 
this Act, any authority of the Secretary of the Interior 
or the head of any other Federal agency under a law in 
effect on the date of enactment of this Act. 
SEC. 9. AUTHORIZATION OF APPROPRIATIONS. 
There are authorized to be appropriated such sums 
as are necessary to carry out this Act, including such sums 
as may be necessary for the administration of the Yankton 
Sioux Tribe Development Trust Fund under section 4 and 
the Santee Sioux Tribe of Nebraska Development Trust 
Fund under section 5. 
SEC. 10. EXTINGUISHMENT OF CLAIMS. 
Upon the deposit of funds under sections 4(b) and 
5(b), all monetary claims that the Yankton Sioux Tribe 
or the Santee Sioux Tribe of Nebraska has or may have 
against the United States for loss of value or use of land 
related to lands described in section 2(a)(10) resulting 
from the Fort Randall and Gavins Point projects of the 
Pick-Sloan Missouri River Basin program shall be extin-
guished.
Union Calendar No. 427
107TH CONGRESS 
2D SESSION 
H. R. 2408
[Report No. 107–689] 
A BILL 
To provide equitable compensation to the Yankton 
Sioux Tribe of South Dakota and the Santee 
Sioux Tribe of Nebraska for the loss of value of 
certain lands. 
SEPTEMBER 25, 2002
Committed to the Committee of the Whole House on the 
State of the Union and ordered to be printed