Sec. 203. AUDIT

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## SEC. 203 AUDIT **[**[20 U.S.C. 4353](/us/usc/t20/s4353)**]** ###

(a)General Accounting Office Authority All financial transactions and accounts of the corporation or institution of higher education, as the case may be, in connection with the expenditure of any moneys appropriated by any law of the United States— ####

(1)for the benefit of Gallaudet University or for the construction of facilities for its use; or ####

(2)for the benefit of the National Technical Institute for the Deaf or for the construction of facilities for its use, shall be settled and adjusted in the General Accounting Office. ###

(b)Independent Financial and Compliance Audit ####

(1)In general Gallaudet University shall have an annual independent financial and compliance audit made of the programs and activities of the University, including the national mission and school operations of the elementary and secondary education programs at Gallaudet. The institution of higher education with which the Secretary has an agreement under section 112 shall have an annual independent financial and compliance audit made of the programs and activities of such institution of higher education, including NTID, and containing specific schedules and analyses for all NTID funds, as determined by the Secretary. ####

(2)Compliance As used in paragraph (1), compliance means compliance with sections 102(b), 105(b)(4), 112(b)(5), 203(c), 207(b)(2), subsections

(c)through

(f)of section 207, and subsections (a), (b), and

(c)of section 209. ####

(3)Submission of audits A copy of each audit described in paragraph

(1)shall be provided to the Secretary and the Committee on Education and Labor of the House of Representatives and the Committee on Health, Education, Labor, and Pensions of the Senate within 15 days of acceptance of the audit by the University or the institution authorized to establish and operate the NTID under section 112(a), as the case may be, but not later than January 10 of each year. ###

(c)Limitations Regarding Expenditure of Funds ####

(1)In general No funds appropriated under this Act for Gallaudet University, including the Kendall Demonstration Elementary School and the Model Secondary School for the Deaf, or for the National Technical Institute for the Deaf may be expended on the following: #####

(A)Alcoholic beverages. #####

(B)Goods or services for personal use. #####

(C)Housing and personal living expenses (but only to the extent such expenses are not required by written employment agreement). #####

(D)Lobbying, except that nothing in this subparagraph shall be construed to prohibit the University and NTID from educating the Congress, the Secretary, and others regarding programs, projects, and activities conducted at those institutions. #####

(E)Membership in country clubs and social or dining clubs and organizations. ####

(2)Policies #####

(A)Not later than 180 days after the date of the enactment of the Education of the Deaf Act Amendments of 1992, the University and NTID shall develop policies, to be applied uniformly, for the allowability of expenditures for each institution. These policies should reflect the unique nature of these institutions. The principles established by the Office of Management and Budget for costs of educational institutions may be used as guidance in developing these policies. General principles relating to allowability and reasonableness of all costs associated with the operations of the institutions shall be addressed. These policies shall be submitted to the Secretary for review and comments, and to the Committee on Education and Labor of the House of Representatives and the Committee on Health, Education, Labor, and Pensions of the Senate. #####

(B)Policies under subparagraph

(A)shall include the following: ######

(i)Noninstitutional professional activities. ######

(ii)Fringe benefits. ######

(iii)Interest on loans. ######

(iv)Rental cost of buildings and equipment. ######

(v)Sabbatical leave. ######

(vi)Severance pay. ######

(vii)Travel. ######

(viii)Royalties and other costs for uses of patents. #####

(C)The Secretary is not authorized to add items to those specified in subparagraph (B). **[**Note: Public Law 100–202 (101 Stat. 1329–282) and Public Law 100–436 (102 Stat. 1707) each provide in part that funds appropriated in such Acts to Gallaudet University and the National Technical Institute for the Deaf shall be subject to audit by the Secretary of Education.**]**

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