118 STAT. 552 PUBLIC LAW 108–204—MAR. 2, 2004 LEGISLATIVE HISTORY—S. 523: HOUSE REPORTS: No. 108–374, Pt. 1 (Comm. on Resources). SENATE REPORTS: No. 108–49 (Comm. on Indian Affairs). CONGRESSIONAL RECORD: Vol. 149 (2003): July 30, considered and passed Senate. Vol. 150 (2004): Feb. 11, considered and passed House. (c) ANNUAL AUDIT.—The records and investment activities of the 3 accounts established under subsection (a) shall— (1) be maintained separately by the Tribe; and (2) be subject to an annual audit. (d) REPORTING OF INVESTMENT ACTIVITIES AND EXPENDI TURES.—Not later than 120 days after the date on which each fiscal year of the Tribe ends, the Tribe shall make available to members of the Tribe a full accounting of the investment activities and expenditures of the Tribe with respect to each fund established under this section (which may be in the form of the annual audit described in subsection (c)) for the fiscal year. SEC. 302. CONDITIONS FOR DISTRIBUTION. (a) UNITED STATES LIABILITY.—On disbursement to the Tribe of the funds under section 301(a), the United States shall bear no trust responsibility or liability for the investment, supervision, administration, or expenditure of the funds. (b) APPLICATION OF OTHER LAW.—All funds distributed under this title shall be subject to section 7 of the Indian Tribal Judgment Funds Use or Distribution Act (25 U.S.C. 1407). Approved March 2, 2004. Deadline.
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