PUBLIC LAW 107-217—AUG. 21, 2002 116 STAT. 1083 property or records of the executive agencies Eire kept. Audits shall include an evaluation of the effectiveness of internal controls and audits, and a general audit of the discharge of accountability for Government-owned or controlled property, based on generally accepted principles of auditing. SUBCHAPTER II—USE OF PROPERTY § 521. Policies and methods Subject to section 523 of this title, in order to minimize expenditures for property, the Administrator of General Services shall— (1) prescribe policies and methods to promote the maximum use of excess property by executive agencies; and (2) provide for the transfer of excess property— (A) among federal agencies; and (B) to the organizations specified in section 321(c)(2) of this title. § 522. Reimbursement for transfer of excess property (a) IN GENERAL.— Subject to subsections (b) and (c) of this section, the Administrator of General Services, with the approval of the Director of the Office of Management and Budget, shall prescribe the amount of reimbursement required for a transfer of excess property. (b) REIMBURSEMENT AT FAIR VALUE. — The amount of reimbursement required for a transfer of excess property is the fair value of the property, as determined by the Administrator, if— (1) net proceeds are requested under section 574(a) of this title; or (2) either the transferor or the transferee agency (or the organizational unit affected) is— (A) subject to chapter 91 of title 31; or (B) an organization specified in section 321(c)(2) of this title. (c) DISTRIBUTION THROUGH GENERAL SERVICES ADMINISTRATION SUPPLY CENTERS.—Excess property determined by the Administrator to be suitable for distribution through the supply centers of the General Services Administration sh^l be retransferred at prices set by the Administrator with due regard to prices established under section 321(d) of this title. §523. Excess real property located on Indian reservations (a) PROCEDURES FOR TRANSFER.— The Administrator of General Services shall prescribe procedures necessary to transfer to the Secretary of the Interior, without compensation, excess real property located within the reservation of any group, band, or tribe of Indians that is recognized as eligible for services by the Bureau of Indian Affairs. (b) PROPERTY HELD IN TRUST. — (1) IN GENERAL. — Except as provided in paragraph (2), the Secretary shall hold excess real property transferred under this section in trust for the benefit and use of the group, band, or tribe of Indians, within whose reservation the excess real property is located. (2) SPECIAL REQUIREMENT FOR OKLAHOMA. — The Secretary shall hold excess real property that is located in Oklahoma
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