25 U.S.C. § 4145a — Program authority

(a) Definition of qualifying Indian tribe^*. In this section, “qualifying Indian^* tribe” means, for a fiscal year, an Indian tribe or a tribally designated housing entity that: (1) receives a grant under section 4111 of this title, or has a grant made on its behalf; (2) has met section 4112(b)(6) of this title; and (3) during the three fiscal years before that year, has no unresolved significant and material audit findings or exceptions. This must be shown by (A) the annual audits for that period under chapter 75 of title 31, commonly called the “Single Audit Act,” or (B) an independent financial audit prepared under generally accepted auditing principles. This section does not define “significant and material,” “audit findings,” “exceptions,” or “generally accepted auditing principles.”

(b) Authority. For each fiscal year from 2009 through 2013, the recipient for each qualifying Indian tribe may use the amounts in subsection (c) under this part.

(c) Amounts. For a fiscal year and recipient, these are amounts from any grant under section 4111 for that recipient and year, chosen by the recipient. The amount may not exceed the smaller of: (1) 20 percent of the recipient’s total grant for that fiscal year; and (2) $2,000,000.