Sec. 9. ### (a)
375 words·~2 min read·
/statute-compilations/comps-801/sec-9A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
## Sec. 9 ###
(a)####
(1)Each State shall establish such fiscal control and fund accounting procedures as may be necessary to assure the proper disbursal of, and accounting for, Federal funds paid to the recipient under this Act. 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 accounting procedures established by States under this section. ####
(2)At least once every two years, the State shall prepare or have prepared an independent financial and compliance audit of funds received under this Act. ####
(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)####
(1)The Comptroller General of the United States shall evaluate the expenditures by States of funds received under this Act in order to assure that expenditures are consistent with the provisions of this Act and to determine the effectiveness of the State in accomplishing the purposes of this Act. 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 Act shall be deemed to relieve the Inspector General of the Department of Labor of his responsibilities under chapter 4 of title 5, United States Code. ####
(3)For the purpose of evaluating and reviewing programs established or provided for by this Act, 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. ###
(c)Each State shall repay to the United States amounts found not to have been expended in accordance with this Act. No such finding shall be made except after notice and opportunity for a fair hearing. The Secretary may offset such amounts against any other amount to which the recipient is or may be entitled under this Act. **[**[29 U.S.C. 49h](/us/usc/t29/s49h)**]**
Connectionstraces to 1
Traces to 1 document