SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Indian Employment, 
Training and Related Services Consolidation Act of 
2016’’. 
SEC. 2. AMENDMENT OF SHORT TITLE. 
(a) IN GENERAL.—Section 1 of the Indian Employ-
ment, Training and Related Services Demonstration Act 
of 1992 (25 U.S.C. 3401 note; 106 Stat. 2302) is amend-
ed to read as follows: 
‘‘SEC. 1. SHORT TITLE. 
‘‘This Act may be cited as the ‘Indian Employment, 
Training and Related Services Act of 1992’.’’. 
(b) REFERENCES.—Any reference in law to the ‘‘In-
dian Employment, Training and Related Services Dem-
onstration Act of 1992’’ shall be deemed to be a reference 
to the ‘‘Indian Employment, Training and Related Serv-
ices Act of 1992’’. 
SEC. 3. STATEMENT OF PURPOSE. 
Section 2 of the Indian Employment, Training and 
Related Services Act of 1992 (25 U.S.C. 3401), as amend-
ed by section 2 of this Act, is amended— 
(1) by striking ‘‘The purposes of this Act are 
to demonstrate how Indian tribal governments can’’ 
and inserting ‘‘The purpose of this Act is to facili-
tate the ability of Indian tribes and tribal organiza-
tions to’’;
(2) by inserting ‘‘from diverse Federal sources’’ 
after ‘‘they provide’’; 
(3) by striking ‘‘and serve tribally-determined’’ 
and inserting ‘‘, and serve tribally determined’’; and 
(4) by inserting ‘‘, while reducing administra-
tive, reporting, and accounting costs’’ after ‘‘policy 
of self-determination’’. 
SEC. 4. DEFINITIONS. 
Section 3 of the Indian Employment, Training and 
Related Services Act of 1992 (25 U.S.C. 3402), as amend-
ed by section 2 of this Act, is amended— 
(1) by striking paragraph (2) and inserting the 
following: 
‘‘(2) INDIAN TRIBE.— 
‘‘(A) IN
GENERAL.—The terms ‘Indian 
tribe’ and ‘tribe’ have the meaning given the 
term ‘Indian tribe’ in section 4 of the Indian 
Self-Determination and Education Assistance 
Act (25 U.S.C. 450b). 
‘‘(B) INCLUSION.—The term ‘Indian tribe’ 
includes tribal organizations (as defined in sec-
tion 4 of the Indian Self-Determination and 
Education Assistance Act (25 U.S.C. 450b)).’’; 
(2) by redesignating paragraph (4) as para-
graph (5); and
(3) by inserting after paragraph (3) the fol-
lowing: 
‘‘(4) PROGRAM.—The term ‘program’ means a 
program described in section 5(a).’’. 
SEC. 5. INTEGRATION OF SERVICES AUTHORIZED. 
Section 4 of the Indian Employment, Training and 
Related Services Act of 1992 (25 U.S.C. 3403), as amend-
ed by section 2 of this Act, is amended to read as follows: 
‘‘SEC. 4. INTEGRATION OF SERVICES AUTHORIZED. 
‘‘The Secretary shall, after approving a plan sub-
mitted by an Indian tribe in accordance with section 8, 
authorize the Indian tribe to, in accordance with the 
plan— 
‘‘(1) integrate the programs and Federal funds 
received by the Indian tribe in accordance with waiv-
er authority granted under section 7(d); and 
‘‘(2) coordinate the employment, training, and 
related services provided with those funds in a con-
solidated and comprehensive tribal plan.’’. 
SEC. 6. PROGRAMS AFFECTED AND TRANSFER OF FUNDS. 
Section 5 of the Indian Employment, Training and 
Related Services Act of 1992 (25 U.S.C. 3404), as amend-
ed by section 2 of this Act, is amended to read as follows: 
‘‘SEC. 5. PROGRAMS AFFECTED. 
‘‘(a) PROGRAMS AFFECTED.—
‘‘(1) IN GENERAL.—The programs that may be 
integrated pursuant to a plan approved under sec-
tion 8 shall be only programs— 
‘‘(A) implemented for the purpose of— 
‘‘(i) job training; 
‘‘(ii) welfare to work and tribal work 
experience; 
‘‘(iii) creating or enhancing employ-
ment opportunities; 
‘‘(iv) skill development; 
‘‘(v) assisting Indian youth and adults 
to succeed in the workforce; 
‘‘(vi) encouraging self-sufficiency; 
‘‘(vii) familiarizing individual partici-
pants with the world of work; 
‘‘(viii) facilitating the creation of job 
opportunities; 
‘‘(ix) economic development; or 
‘‘(x) any services related to the activi-
ties described in clauses (i) through (x); 
and 
‘‘(B) under which an Indian tribe or mem-
bers of an Indian tribe— 
‘‘(i) are eligible to receive funds—
‘‘(I) under a statutory or admin-
istrative formula making funds avail-
able to an Indian tribe; or 
‘‘(II) due to their status as Indi-
ans under Federal law; or 
‘‘(ii) have secured funds as a result of 
a competitive process, a noncompetitive 
process, or a specific designation. 
‘‘(2) TREATMENT OF BLOCK GRANT FUNDS.— 
For purposes of this section, programs funded by 
block grant funds provided to an Indian tribe, re-
gardless of whether the block grant is for the benefit 
of the Indian tribe because of the status of the In-
dian tribe or the status of the beneficiaries the grant 
serves, shall be eligible to be integrated into the 
plan. 
‘‘(b) PROGRAM
AUTHORIZATION.—The Secretary 
shall, in cooperation with the Attorney General, the Sec-
retary of Agriculture, the Secretary of Commerce, the Sec-
retary of Education, the Secretary of Energy, the Sec-
retary of Health and Human Services, the Secretary of 
Homeland Security, the Secretary of Housing and Urban 
Development, the Secretary of Labor, the Secretary of 
Transportation, and the Secretary of Veterans Affairs, 
after the Secretary approves a plan submitted by an In-
dian tribe or tribal organization under section 8, authorize 
the Indian tribe or tribal organization, as applicable, to 
coordinate, in accordance with the plan, federally funded 
employment, training, and related services programs and 
funding in a manner that integrates the programs and 
funding into a consolidated and comprehensive program.’’. 
SEC. 7. PLAN REQUIREMENTS. 
Section 6 of the Indian Employment, Training and 
Related Services Act of 1992 (25 U.S.C. 3405), as amend-
ed by section 2 of this Act, is amended to read as follows: 
‘‘SEC. 6. PLAN REQUIREMENTS. 
‘‘A plan submitted to the Secretary for approval 
under this Act shall— 
‘‘(1) identify the programs to be integrated and 
consolidated; 
‘‘(2) be consistent with the purposes of this Act; 
‘‘(3) describe— 
‘‘(A) a comprehensive strategy identifying 
the full range of potential employment opportu-
nities on and near the service area of the In-
dian tribe; 
‘‘(B) the education, training, and related 
services to be provided to assist Indians to ac-
cess those employment opportunities;
‘‘(C) the way in which services and pro-
gram funds are to be integrated, consolidated, 
and delivered; and 
‘‘(D) the results expected, including the ex-
pected number of program participants in un-
subsidized employment during the second quar-
ter after exit from the program, from the plan; 
‘‘(4) identify the projected expenditures under 
the plan in a single budget covering all consolidated 
funds; 
‘‘(5) identify any agency of the Indian tribe to 
be involved in the delivery of the services integrated 
under the plan; 
‘‘(6) identify any statutory provisions, regula-
tions, policies, or procedures that the Indian tribe 
believes need to be waived to implement the plan; 
and 
‘‘(7) be approved by the governing body of the 
Indian tribe.’’. 
SEC. 8. PLAN REVIEW; WAIVER AUTHORITY; AND DISPUTE 
RESOLUTION. 
Section 7 of the Indian Employment, Training and 
Related Services Act of 1992 (25 U.S.C. 3406), as amend-
ed by section 2 of this Act, is amended to read as follows:
‘‘SEC. 7 PLAN REVIEW. 
‘‘(a) IN GENERAL.—Upon receipt of a plan from an 
Indian tribe, the Secretary shall consult with— 
‘‘(1) the head of each Federal agency over-
seeing a program identified in the plan; and 
‘‘(2) the Indian tribe that submitted the plan. 
‘‘(b) IDENTIFICATION
OF WAIVERS.—The parties 
identified in subsection (a) shall identify any waivers of 
applicable statutory, regulatory, or administrative require-
ments, or of Federal agency policies or procedures nec-
essary to enable the Indian tribe to efficiently implement 
the plan. 
‘‘(c) TRIBAL WAIVER REQUEST.—In consultation 
with the Secretary, a participating Indian tribe may re-
quest that the head of each affected agency waive any stat-
utory, regulatory, or administrative requirement, policy, or 
procedure identified subsection (b). 
‘‘(d) WAIVER AUTHORITY.— 
‘‘(1) IN GENERAL.—Except as provided in para-
graph (2), notwithstanding any other provision of 
law, the head of each affected Federal agency shall 
waive any applicable statutory, regulatory, or admin-
istrative requirement, regulation, policy, or proce-
dure promulgated by the agency that has been iden-
tified by the parties under subparagraph (b).
‘‘(2) EXCEPTION.—The head of an affected 
Federal agency shall not grant a waiver under para-
graph (1) if the head of the affected agency deter-
mines that a waiver will be inconsistent with— 
‘‘(A) the purposes of this Act; or 
‘‘(B) the provision of law from which the 
program included in the plan derives its author-
ity that is specifically applicable to Indians. 
‘‘(e) DECISION ON WAIVER REQUEST.— 
‘‘(1) IN
GENERAL.—Not later than 90 days 
after the head of an affected agency receives a waiv-
er request, the head of the affected agency shall de-
cide whether to grant or deny the request. 
‘‘(2) DENIAL OF REQUEST.—If the head of the 
affected agency denies a waiver request, not later 
than 30 days after the date on which the denial is 
made, the head of the affected agency shall provide 
the requesting Indian tribe and the Secretary with 
written notice of the denial and the reasons for the 
denial. 
‘‘(3) FAILURE TO ACT ON REQUEST.—If the 
head of an affected agency does not make a decision 
under paragraph (1) by the deadline identified in 
that paragraph, the request shall be considered to be 
granted.
‘‘(f) SECRETARIAL REVIEW.—If the head of an af-
fected agency denies a waiver request under subsection 
(e)(2), not later than 30 days after the date on which the 
request is denied, the Secretary shall review the denial and 
determine whether granting the waiver— 
‘‘(1) will be inconsistent with the provisions of 
this Act; or 
‘‘(2) will prevent the affected agency from ful-
filling the obligations of the affected agency under 
this Act. 
‘‘(g) INTERAGENCY DISPUTE RESOLUTION.— 
‘‘(1) IN
GENERAL.—Not later than 30 days 
after the date on which the Secretary determines 
that granting the waiver will not be inconsistent 
with the provisions of this Act and will not prevent 
the affected agency from fulfilling the obligations of 
the affected agency under this Act, the Secretary 
shall establish and initiate an interagency dispute 
resolution process involving— 
‘‘(A) the Secretary; 
‘‘(B) the participating Indian tribe; and 
‘‘(C) the head of the affected agency. 
‘‘(2) DURATION.—A dispute subject to para-
graph (1) shall be resolved not later than 30 days 
after the date on which the process is initiated.
‘‘(h) FINAL AUTHORITY.—If the dispute resolution 
process fails to resolve the dispute between a participating 
Indian tribe and an affected agency, the head of the af-
fected agency shall have the final authority to resolve the 
dispute. 
‘‘(i) FINAL DECISION.—Not later than 10 days after 
the date on which the dispute is resolved under this sec-
tion, the Secretary shall provide the requesting Indian 
tribe with— 
‘‘(1) the final decision on the waiver request; 
and 
‘‘(2) notice of the right to file an appeal in ac-
cordance with the applicable provisions described in 
section 8(d).’’. 
SEC. 9. PLAN APPROVAL; SECRETARIAL AUTHORITY; RE-
VIEW OF DECISION. 
Section 8 of the Indian Employment, Training and 
Related Services Act of 1992 (25 U.S.C. 3407), as amend-
ed by section 2 of this Act, is amended to read as follows: 
‘‘SEC. 8. PLAN APPROVAL; SECRETARIAL AUTHORITY; RE-
VIEW OF DECISION. 
‘‘(a) IN GENERAL.—The Secretary shall have exclu-
sive authority to approve or disapprove a plan submitted 
by an Indian tribe in accordance with section 6. 
‘‘(b) APPROVAL PROCESS.—
‘‘(1) IN
GENERAL.—Not later than 90 days 
after the date on which the Secretary receives a 
plan, the Secretary shall, after coordinating with the 
Secretary of each Federal agency providing funds to 
be used to implement the plan, approve or deny the 
plan. 
‘‘(2) APPROVAL.—If the Secretary approves a 
plan under paragraph (1), the Secretary shall au-
thorize the transfer of program funds identified in 
the plan in accordance with section 13. 
‘‘(3) DENIAL.—If the Secretary denies the plan 
under paragraph (1), the Secretary shall provide to 
the Indian tribe a written notification of disapproval 
of the plan that contains a specific finding that 
clearly demonstrates, or that is supported by a con-
trolling legal authority, that the plan does not meet 
the requirements described in section 6. 
‘‘(4) PARTIAL APPROVAL.— 
‘‘(A) IN
GENERAL.—If a plan is denied 
under paragraph (3) solely on the basis that a 
request for a waiver that is part of the plan has 
not been approved (or is subject to dispute res-
olution) under section 7, the Secretary shall, 
upon a request from the tribe, grant partial ap-
proval for those portions of the plan not af-
fected by the request for a waiver. 
‘‘(B) APPROVAL
AFTER
RESOLUTION.— 
With respect to a plan described in subpara-
graph (A), on resolution of the request for a 
waiver under section 7, the Secretary shall, on 
a request from the tribe, approve the plan or 
amended plan not later than 90 days after the 
date on which the Secretary receives the re-
quest. 
‘‘(5) FAILURE TO ACT.—If the Secretary does 
not make a decision under paragraph (1) within 90 
days of the date on which the Secretary receives the 
plan, the plan shall be considered to be approved. 
‘‘(c) EXTENSION
OF TIME.—Notwithstanding any 
other provision of law, the Secretary may extend or other-
wise alter the 90-day period identified in subsection (b)(1) 
for not more than 90 additional days, if, before the expira-
tion of the period, the Secretary obtains the express writ-
ten consent of the Indian tribe. 
‘‘(d) REVIEW OF DENIAL.— 
‘‘(1) PROCEDURE UPON REFUSAL TO APPROVE 
PLAN.—If the Secretary denies a plan under sub-
section (b)(3), the Secretary shall—
‘‘(A) state any objections in writing to the 
Indian tribe; 
‘‘(B) provide assistance to the Indian tribe 
to overcome the stated objections; and 
‘‘(C) unless the Indian tribe brings a civil 
action under paragraph (2), provide the Indian 
tribe with a hearing on the record with the 
right to engage in full discovery relevant to any 
issue raised in the matter and the opportunity 
for appeal on the objections raised, under such 
rules and regulations as the Secretary may pro-
mulgate. 
‘‘(2) CIVIL ACTIONS.— 
‘‘(A) IN GENERAL.—The district courts of 
the United States shall have original jurisdic-
tion of a civil action against the appropriate 
Secretary arising under this section. 
‘‘(B) ADMINISTRATIVE HEARING AND AP-
PEAL
NOT
REQUIRED.—An Indian tribe may 
bring a civil action under this paragraph with-
out regard to whether the Indian tribe had a 
hearing or filed an appeal under paragraph (1). 
‘‘(C) RELIEF.—In an action brought under 
this paragraph, the court may order appro-
priate relief (including injunctive relief to re-
verse a denial of a plan under this section or 
to compel an officer or employee of the United 
States, or any agency thereof, to perform a 
duty provided under this Act or regulations pro-
mulgated thereunder) against any action by an 
officer or employee of the United States or any 
agency thereof contrary to this Act or regula-
tions promulgated thereunder. 
‘‘(3) FINAL AGENCY ACTION.—Notwithstanding 
any other provision of law, a decision by an official 
of the Department of the Interior or the Department 
of Health and Human Services, as appropriate (col-
lectively referred to in this paragraph as the ‘De-
partment’) that constitutes final agency action and 
that relates to an appeal within the Department that 
is conducted under paragraph (1)(C) shall be 
made— 
‘‘(A) by an official of the Department who 
holds a position at a higher organizational level 
within the Department than the level of the de-
partmental agency (such as the Indian Health 
Service or the Bureau of Indian Affairs) in 
which the decision that is the subject of the ap-
peal was made; or 
‘‘(B) by an administrative law judge.’’.
SEC. 10. EMPLOYER TRAINING PLACEMENTS. 
Section 10 of the Indian Employment, Training and 
Related Services Act of 1992 (25 U.S.C. 3409), as amend-
ed by section 2 of this Act, is amended to read as follows: 
‘‘SEC. 10. EMPLOYER TRAINING PLACEMENTS. 
‘‘(a) IN GENERAL.—Subject to subsection (b), an In-
dian tribe that has in place an approved plan under this 
Act may use the funds made available for the plan under 
this Act— 
‘‘(1) to place participants in training positions 
with employers; and 
‘‘(2) to pay the participants a training allow-
ance or wage for a training period of not more than 
24 months, which may be nonconsecutive. 
‘‘(b) REQUIREMENTS.—An Indian tribe may carry 
out subsection (a) only if the Indian tribe enters into a 
written agreement with each applicable employer under 
which the employer shall agree— 
‘‘(1) to provide on-the-job training to the par-
ticipants; and 
‘‘(2) on satisfactory completion of the training 
period described in subsection (a)(2), to prioritize 
the provision of permanent employment to the par-
ticipants.’’.
SEC. 11. FEDERAL RESPONSIBILITIES. 
Section 11 of the Indian Employment, Training and 
Related Services Act of 1992 (25 U.S.C. 3410), as amend-
ed by section 2 of this Act, is amended to read as follows: 
‘‘SEC. 11. FEDERAL RESPONSIBILITIES. 
‘‘(a) LEAD AGENCY.— 
‘‘(1) IN GENERAL.—Notwithstanding any other 
provision of law, the lead agency responsible for im-
plementation of this Act shall be the Bureau of In-
dian Affairs. 
‘‘(2) INCLUSIONS.—The responsibilities of the 
Director of the Bureau of Indian Affairs in carrying 
out this Act shall include— 
‘‘(A) in coordination with the head of each 
Federal agency overseeing a program identified 
in the plan, the development of a single model 
report for each Indian tribe that has in place an 
approved plan under this Act to submit to the 
Director reports on any consolidated activities 
undertaken and joint expenditures made under 
the plan; 
‘‘(B) the provision, directly or through con-
tract, of appropriate voluntary and technical as-
sistance to participating Indian tribes;
‘‘(C) the development and use of a single 
monitoring and oversight system for plans ap-
proved under this Act; 
‘‘(D)(i) the receipt of all funds covered by 
a plan approved under this Act; and 
‘‘(ii) the distribution of the funds to the re-
spective Indian tribes by not later than 45 days 
after the date of receipt of the funds from the 
appropriate Federal department or agency; and 
‘‘(E)(i) the performance of activities de-
scribed in section 7 relating to agency waivers; 
and 
‘‘(ii) the establishment of an interagency 
dispute resolution process. 
‘‘(3) MEMORANDUM OF AGREEMENT.— 
‘‘(A) IN GENERAL.—Not later than 1 year 
after the date of enactment of the Indian Em-
ployment, Training and Related Services Con-
solidation Act of 2016, the Secretary (acting 
through the Director of the Bureau of Indian 
Affairs), in conjunction with the Secretaries of 
Agriculture, Commerce, Education, Energy, 
Health and Human Services, Homeland Secu-
rity, Housing and Urban Development, Labor, 
Transportation, and Veterans Affairs and the
ments and agencies to identify and resolve 
interagency conflicts and conflicts between 
the Federal Government and Indian tribes 
in the administration of this Act. 
‘‘(b) REPORT FORMAT.— 
‘‘(1) IN GENERAL.—The lead agency shall de-
velop and distribute to Indian tribes that have in 
place an approved plan under this Act a single re-
port format, in accordance with the requirements of 
this Act. 
‘‘(2) REQUIREMENTS.—The lead agency shall 
ensure that the report format developed under para-
graph (1), together with records maintained by each 
participating Indian tribe, contains information suf-
ficient— 
‘‘(A) to determine whether the Indian tribe 
has complied with the requirements of the ap-
proved plan of the Indian tribe; 
‘‘(B) to determine the number and per-
centage of program participants in unsubsidized 
employment during the second quarter after 
exit from the program; and 
‘‘(C) to provide assurances to the head of 
each applicable Federal department or agency 
that the Indian tribe has complied with all di-
rectly applicable statutory and regulatory re-
quirements not waived under section 7. 
‘‘(3) LIMITATION.—The report format devel-
oped under paragraph (1) shall not require a partici-
pating Indian tribe to report on the expenditure of 
funds expressed by fund source or single agency 
code transferred to the Indian tribe under an ap-
proved plan under this Act but instead shall require 
the Indian tribe to submit a single report on the ex-
penditure of consolidated funds under such plan.’’. 
SEC. 12. NO REDUCTION IN AMOUNTS. 
Section 12 of the Indian Employment, Training and 
Related Services Act of 1992 (25 U.S.C. 3411), as amend-
ed by section 2 of this Act, is amended to read as follows: 
‘‘SEC. 12. NO REDUCTION IN AMOUNTS. 
‘‘(a) IN GENERAL.—In no case shall the amount of 
Federal funds available to an Indian tribe that has in 
place an approved plan under this Act be reduced as a 
result of— 
‘‘(1) the enactment of this Act; or 
‘‘(2) the approval or implementation of a plan 
of an Indian tribe under this Act. 
‘‘(b) INTERACTION WITH OTHER LAWS.—The inclu-
sion of a program in a tribal plan under this Act shall 
not—
‘‘(1) modify, limit, or otherwise affect the eligi-
bility of the program for contracting under the In-
dian Self-Determination and Education Assistance 
Act (25 U.S.C. 450 et seq.); or 
‘‘(2) eliminate the applicability of any provision 
of the Indian Self-Determination and Education As-
sistance Act (25 U.S.C. 450 et seq.), as the provi-
sion relates to a specific program eligible for con-
tracting under that Act.’’. 
SEC. 13. TRANSFER OF FUNDS. 
Section 13 of the Indian Employment, Training and 
Related Services Act of 1992 (25 U.S.C. 3412), as amend-
ed by section 2 of this Act, is amended to read as follows: 
‘‘SEC. 13. TRANSFER OF FUNDS. 
‘‘(a) IN GENERAL.—Notwithstanding any other pro-
vision of law, not later than 30 days after the date of ap-
portionment to the applicable Federal department or agen-
cy, the head of a Federal agency overseeing a program 
identified in a plan approved under this Act shall transfer 
to the Director of the Bureau of Indian Affairs for dis-
tribution to an Indian tribe any funds identified in the 
approved plan of the Indian tribe. 
‘‘(b) TRANSFER OF FUNDS.—Notwithstanding any 
other provision of law, at the request of the Indian tribe, 
all program funds transferred to an Indian tribe in accord-
ance with the approved plan of the Indian tribe shall be 
transferred to the Indian tribe pursuant to an existing 
contract, compact, or funding agreement awarded pursu-
ant to title I or IV of the Indian Self-Determination and 
Education Assistance Act (25 U.S.C. 450 et seq.).’’. 
SEC. 14. ADMINISTRATION OF FUNDS. 
Section 14 of the Indian Employment, Training and 
Related Services Act of 1992 (25 U.S.C. 3413), as amend-
ed by section 2 of this Act, is amended— 
(1) by redesignating subsection (b) as sub-
section (d); 
(2) by striking the section designation and 
heading and all that follows through subsection (a) 
and inserting the following: 
‘‘SEC. 14. ADMINISTRATION OF FUNDS. 
‘‘(a) REQUIREMENTS.— 
‘‘(1) IN GENERAL.— 
‘‘(A) CONSOLIDATION AND REALLOCATION 
OF FUNDS.—Notwithstanding any other provi-
sion of law, all amounts transferred to a tribe 
pursuant to an approved plan may be consoli-
dated, reallocated, and rebudgeted as specified 
in the approved plan to best meet the employ-
ment, training, and related needs of the local 
community served by the Indian tribe.
‘‘(B) AUTHORIZED USE OF FUNDS.—The 
amounts used to carry out a plan approved 
under this Act shall be administered in such 
manner as the Secretary determines to be ap-
propriate to ensure the amounts are spent on 
activities authorized under the approved plan. 
‘‘(C) EFFECT.—Nothing in this section 
interferes with the ability of the Secretary or 
the lead agency to use accounting procedures 
that conform to generally accepted accounting 
principles, 
auditing 
procedures, 
and 
safe-
guarding of funds that conform to chapter 75 
of title 31, United States Code (commonly 
known as the ‘Single Audit Act of 1984’). 
‘‘(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 an 
approved plan under this Act shall not be required— 
‘‘(A) to maintain separate records that 
trace any service or activity conducted under 
the approved plan to the program for which the 
funds were initially authorized or transferred;
‘‘(B) to allocate expenditures among such 
a program; or 
‘‘(C) to audit expenditures by the original 
source of the program. 
‘‘(b) CARRYOVER.— 
‘‘(1) IN GENERAL.—Any funds transferred to 
an Indian tribe under this Act that are not obligated 
or expended prior to the beginning of the fiscal year 
after the fiscal year for which the funds were appro-
priated shall remain available for obligation or ex-
penditure without fiscal year limitation, subject to 
the condition that the funds shall be obligated or ex-
pended in accordance with the approved plan of the 
Indian tribe. 
‘‘(2) NO
ADDITIONAL
DOCUMENTATION.—The 
Indian tribe shall not be required to provide any ad-
ditional justification or documentation of the pur-
poses of the approved plan as a condition of receiv-
ing or expending the funds. 
‘‘(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 this Act.’’; and
(3) in subsection (d) (as redesignated by para-
graph (1))— 
(A) by striking ‘‘All administrative’’ and 
inserting the following: 
‘‘(1) IN GENERAL.—All administrative’’; and 
(B) by striking ‘‘regulations)’’ and all that 
follows through the end of the subsection and 
inserting the following: ‘‘regulations). 
‘‘(2) TREATMENT.—The amount equal to the 
difference between the amount of the commingled 
funds and the actual administrative cost of the pro-
grams, as described in paragraph (1), shall be con-
sidered to be properly spent for Federal audit pur-
poses if the amount is used to achieve the purposes 
of this Act. 
‘‘(e) MATCHING FUNDS.—Notwithstanding any other 
provision of law, any funds transferred to an Indian tribe 
under this Act shall be treated as non-Federal funds for 
purposes of meeting matching requirements under any 
other Federal law, except those administered by the De-
partment of Labor or the Department of Health and 
Human Services. 
‘‘(f) CLAIMS.—The following provisions of law shall 
apply to plans approved under this Act: