20 U.S.C. § 4353

Section 4353 · Audit

Current version, with additions and removals from the August 11, 1993 version.

Current — July 1, 2009

As of August 11, 1993

(a) ~~General Accounting~~ Office authority

(a) Government Accountability 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.

shall be settled and adjusted in the Government Accountability Office.

(b) Independent audit

(b) Independent financial and compliance audit

(1) In general

Gallaudet University shall have an annual independent financial audit made of the programs and activities of the ~~University.~~ The institution of higher education with which the Secretary has an agreement under section 4332 of this title shall have an annual independent financial 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.

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 4332 of this title 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 4302(b), 4305(b)(4), 4332(b)(5), 4353(c),1 4357(b)(2) of this title, subsections (c) through (f) of section 4357 of this title, and subsections (a), (b), and (c) of section 4359a of this title.

(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 4332(a) of this title, as the case may be, but not later than January 10 of each year.

(1) In general

No funds appropriated under this chapter 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 October 16, 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 ~~Labor~~ and ~~Human Resources~~ 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.

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Versions

Jul 1, 2009 – presentcurrentviewing
Annual edition
Subsec. (b)(2). Pub. L. 111–39 substituted “and subsections (a), (b), and (c) of section 4359a of this title.” for “and subsections (b) and (c) of section 4359a of this title.”
▸ what changed
Source credit
Pub. L. 111–39, title VIII, § 802(b), July 1, 2009, 123 Stat. 1957.
Aug 14, 2008 – Jul 1, 2009
Annual edition
Subsec. (b)(2). Pub. L. 110–315, § 905(1)(A), substituted “sections 4302(b), 4305(b)(4), 4332(b)(5), 4353(c), 4357(b)(2) of this title, subsections (c) through (f) of section 4357 of this title, and subsections (b) and (c) of section 4359a of this title” for “sections 4302(b), 4305(b)(4), 4332(b)(5) of this title, and subsection (c) of this section, paragraphs (2) and (3) of section 4357(b) of this title, subsections (b)(2), (b)(3), and (c) through (f), of section 4357 of this title, and subsections (b) and (c) of section 4359a of this title”.
▸ what changed changes vs current →
Source credit
Pub. L. 110–315, title IX, § 905, Aug. 14, 2008, 122 Stat. 3452
Jul 7, 2004 – Aug 14, 2008
Annual edition
Subsec. (a). Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office” in heading and text.
▸ what changed changes vs current →
Source credit
Pub. L. 108–271, § 8(b), July 7, 2004, 118 Stat. 814
Oct 7, 1998 – Jul 7, 2004
Annual edition
Subsec. (b). Pub. L. 105–244 amended heading and text of subsec. (b) generally. Prior to amendment, text read as follows: “Gallaudet University shall have an annual independent financial audit made of the programs and activities of the University. The institution of higher education with which the Secretary has an agreement under section 4332 of this title shall have an annual independent financial 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.”
▸ what changed changes vs current →
Source credit
Pub. L. 105–244, title IX, § 916, Oct. 7, 1998, 112 Stat. 1830
Aug 11, 1993 – Oct 7, 1998
Annual edition
Subsec. (b). Pub. L. 103–73, § 204(b), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “Gallaudet University and the institution of higher education operating the National Technical Institute for the Deaf shall have an annual independent audit made of the programs and activities of the University and of NTID, respectively.”
changes vs current →
Source credit
Pub. L. 103–73, title II, §§ 202, 204(b), Aug. 11, 1993, 107 Stat. 732, 734
Oct 16, 1992 – Aug 11, 1993
Amended · full text not held
Subsec. (c). Pub. L. 102–421, § 133, added subsec. (c).
Source credit
renumbered title II, § 203, and amended Pub. L. 102–421, title I, §§ 101(b)(5), (6), 133, Oct. 16, 1992, 106 Stat. 2151, 2156
Aug 4, 1986 – Oct 16, 1992
Enacted · full text not held
Source credit
Pub. L. 99–371, title II, § 203, formerly title IV, § 403, Aug. 4, 1986, 100 Stat. 790

See all changes since 1993 → current

Every enactment and amendment in this section's credit is listed. Full text is shown for versions back to 1993; earlier amendments are recorded by date and act, without pre-1994 full text.

Practice areas using this title

School and Education Law