PUBLIC LAW 101-647—NOV. 29, 1990 104 STAT. 4813 EXPENDITURE OF GRANTS; RECORDS "SEC. 1407. (a) A grant made under this part may not be expended for more than 75 percent of the cost of the identified uses, in the aggregate, for which such grant is received to carry out section 1402, except that in the case of ftinds distributed to an Indian tribe which performs law enforcement functions (as determined by the Secretary of the Interior) for any such program or project, the amount of such grant shall be equal to 100 percent of such cost. The non- Federal portion of the expenditures for such uses shall be paid in cash. "(b) Not more than 10 percent of a grant made under this part may be used for costs incurred to administer such grant. "(c)(1) Each State which receives a grant under this title shall keep, and shall require units of local government which receive any part of such grant to keep, such records as the Director may require by rule to facilitate an effective audit. "(2) The Director and the Comptroller General of the United States shall have access, for the purpose of audit and examination, to any books, documents, and records of States which receive grants, and of units of local government which receive any part of a grant made under this part if, in the opinion of the Director or the Comptroller General, such books, documents, and records are related to the receipt or use of any such grant. Indians. 42 USC 3796aa-6. STATE OFFICE "SEC. 1408. (a) The chief executive of each participating State shall designate a State office for purposes of— "(1) preparing an application to obtain funds under section 1402 of this title; and "(2) administering funds received under this part from the Director, including receipt, review, processing, monitoring, progress and financial report review, technical assistance, grant adjustments, accounting, auditing, and fund disbursements. "(b) An office or agency performing other functions within the executive branch of a State may be designated to carry out the functions specified in subsection (a). 42 USC 3796aa-7. DEFINITIONS "SEC. 1409. For purposes of this part— "(1) the term 'child' means an individual under the age of 18 years; and "(2) the term 'abuse' means physical or mental injury, sexual abuse or exploitation, or negligent treatment of a child.'. (b) TECHNICAL AMENDMENTS. —(1) Section 402(1) of title I of the Omnibus Crime Control and Safe Streets Act of 1968 is amended by striking "part E" and inserting "parts E and N". (2) Section 801(b) of title I of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 378203)) is amended by striking "and M" and inserting "M, and N". (3) Section 802(b) of title I of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 37830))) is amended by striking "or M" and inserting ", M, or N". (4) Section 808 of title I of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3789) is amended by striking "or 1308" and inserting ", 1308, or 1408". i 42 USC 3796aa-8. 42 USC 3742.