110 STAT. 2152 PUBLIC LAW 104-193—AUG. 22, 1996 " (A) outlines the Indian tribe's approach to providing welfare-related services for the 3-year period, consistent with this section; "(B) specifies whether the welfare-related services provided under the plan will be provided by the Indian tribe or through agreements, contracts, or compacts with intertribal consortia. States, or other entities; "(C) identifies the population and service area or areas to be served by such plan; "(D) provides that a family receiving assistance under the plan may not receive duplicative assistance from other State or tribal programs funded under this part; "(E) identifies the employment opportunities in or near the service area or areas of the Indian tribe and the manner in which the Indian tribe will cooperate and participate in enhancing such opportunities for recipients of assistance under the plan consistent with any applicable State standards; and "(F) applies the fiscal accountability provisions of section 5(f)(1) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450c(f)(l)), relating to the submission of a single-agency audit report required by chapter 75 of title 31, United States Code. "(2) APPROVAL.—The Secretary shall approve each tribal family assistance plan submitted in accordance with paragraph (1). "(3) CONSORTIUM OF TRIBES.— Nothing in this section shall preclude the development and submission of a single tribal family assistance plan by the participating Indian tribes of an intertribal consortium. " (c) MINIMUM WORK PARTICIPATION REQUIREMENTS AND TIME LIMITS.—The Secretary, with the participation of Indian tribes, shall establish for each Indian tribe receiving a grant under this section minimum work participation requirements, appropriate time limits for receipt of welfare-related services under the grant, and penalties against individuals— "(1) consistent with the purposes of this section; "(2) consistent with the economic conditions and resources available to each tribe; and "(3) similar to comparable provisions in section 407(e). "(d) EMERGENCY ASSISTANCE. —Nothing in this section shall preclude an Indian tribe from seeking emergency assistance from any Federal loan program or emergency fund. "(e) ACCOUNTABILITY.—Nothing in this section shall be construed to limit the ability of the Secretary to maintain program funding accountability consistent with— "(1) generally accepted accounting principles; and "(2) the requirements of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450 et seq.). "(f) PENALTIES.— "(1) Subsections (a)(1), (a)(6), and (b) of section 409, shall apply to an Indian tribe with an approved tribal assistance plan in the same manner as such subsections apply to a State. "(2) Section 409(a)(3) shall apply to an Indian tribe with an approved tribal assistance plan by substituting 'meet minimum work participation requirements established under section 412(c)' for 'comply with section 407(a)'.