114 STAT. 718 PUBLIC LAW 106-260—AUG. 18, 2000 Applicability. Notice. are in place to address conflicts of interest in the administration of self-governance programs, services, functions, or activities (or portions thereof). " (c) AUDITS. — "(1) SINGLE AGENCY AUDIT ACT.—The provisions of chapter 75 of title 31, United States Code, requiring a single agency audit report shall apply to funding agreements under this title. "(2) COST PRINCIPLES.— An Indian tribe shall apply cost principles under the applicable Office of Management and Budget circular, except as modified by section 106 other provisions of law, or by any exemptions to applicable Office of Management and Budget circulars subsequently granted by the Office of Management and Budget. No other audit or accounting standards shall be required by the Secretary. Any claim by the Federal Government against the Indian tribe relating to funds received under a funding agreement based on any audit under this subsection shall be subject to the provisions of section 106(f). " (d) RECORDS.— "(1) IN GENERAL.— Unless an Indian tribe specifies otherwise in the compact or funding agreement, records of the Indian tribe shall not be considered Federal records for purposes of chapter 5 of title 5, United States Code. "(2) RECORDKEEPING SYSTEM.— The Indian tribe shall maintain a recordkeeping system, and, after 30 days advance notice, provide the Secretary with reasonable access to such records to enable the Department of Health and Human Services to meet its minimum legal recordkeeping system requirements under sections 3101 through 3106 of title 44, United States Code. "(e) REDESIGN AND CONSOLIDATION.— An Indian tribe may redesign or consolidate programs, services, functions, and activities (or portions thereof) included in a funding agreement under section 505 and reallocate or redirect funds for such programs, services, functions, and activities (or portions thereof) in any manner which the Indian tribe deems to be in the best interest of the health and welfare of the Indian community being served, only if the redesign or consolidation does not have the effect of denying eligibility for services to population groups otherwise eligible to be served under applicable Federal law. "(f) RETROCESSION. — An Indian tribe may retrocede, fully or partially, to the Secretary programs, services, functions, or activities (or portions thereof) included in the compact or funding agreement. Unless the Indian tribe rescinds the request for retrocession, such retrocession will become effective within the timeframe specified by the parties in the compact or funding agreement. In the absence of such a specification, such retrocession shall become effective on— "(1) the earlier of— "(A) 1 year after the date of submission of such request; or "(B) the date on which the funding agreement expires; or "(2) such date as may be mutually agreed upon by the Secretary and the Indian tribe. " (g) WITHDRAWAL.— "(1) PROCESS.—
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