25 U.S.C. § 1657

(a) Quarterly reports For each fiscal year during which an urban Indian organization receives or expends funds pursuant to a contract entered into, or a grant received, pursuant to this subchapter, such organization shall submit to the Secretary a quarterly report including— (1) in the case of a contract or grant under section 1653 of this title , information gathered pursuant to clauses (10) and (11) of subsection (a) of such section; (2) information on activities conducted by the organization pursuant to the contract or grant; (3) an accounting of the amounts and purposes for which Federal funds were expended; and (4) such other information as the Secretary may request. (b) Audit by Secretary and Comptroller General The reports and records of the urban Indian organization with respect to a contract or grant under this subchapter shall be subject to audit by the Secretary and the Comptroller General of the United States. (c) Cost of annual private audit The Secretary shall allow as a cost of any contract or grant entered into under section 1653 of this title the cost of an annual private audit conducted by a certified public accountant. (d) Health status, services, and areas of unmet needs; child welfare (1) The Secretary, acting through the Service, shall submit a report to the Congress not later than March 31, 1992 , evaluating— (A) the health status of urban Indians; (B) the services provided to Indians through this subchapter; (C) areas of unmet needs in urban areas served under this subchapter; and (D) areas of unmet needs in urban areas not served under this subchapter. (2) In preparing the report under paragraph (1), the Secretary shall consult with urban Indian health providers and may contract with a national organization representing urban Indian health concerns to conduct any aspect of the report. (3) The Secretary and the Secretary of the Interior shall— (A) assess the status of the welfare of urban Indian children, including the volume of child protection cases, the prevalence of child sexual abuse, and the extent of urban Indian coordination with tribal authorities with respect to child sexual abuse; and (B) submit a report on the assessment required under subparagraph (A), together with recommended legislation to improve Indian child protection in urban Indian populations, to the Congress no later than March 31, 1992 .