123STA T . 1 4 1 0PUBLIC LA W 111 – 11 —M A R .30 , 200 9theAm e ricanI n d ian T r us t F und M ana g ement R e fo rm Act of 19 9 4(25U.S . C . 4 0 01etse q . ) sha l l manage the Funds , including by in v esting amounts from the Funds in accordance w ith the Act ofA p ril1,1 8 80 (25 U.S.C. 1 6 1), and the first section of the Act of J une 24, 19 3 8 (25 U.S.C. 162a). (f) EXPENDITUR E SA ND W IT H DRA W A L . — (1) TRI B AL M ANA G EMENT PLAN.— (A) IN GENERAL.—The Tribes may withdraw all or part of amounts in the Funds on approval by the Secretary of a tribal management plan as described in the American Indian Trust Fund Management Reform Act of 1994 (25 U.S.C. 4001 et seq.). ( B )RE Q UIREMENTS.—In addition to the requirements under the American Indian Trust Fund Management Reform Act of 1994 (25 U.S.C. 4001 et seq.), the tribal management plan shall require that the Tribes spend any amounts withdrawn from the Funds in accordance with the purposes described in subsection (b)(2) or (c)(2). (C) EN FO R C EMENT.—The Secretary may ta k e j udicial or administrative action to enforce the provisions of any tribal management plan to ensure that any amounts with - drawn from the Funds under the plan are used in accord- ance with this subtitle and the Agreement. ( D ) L IABILIT Y .—If the Tribes e x ercise the right to with- draw amounts from the Funds, neither the Secretary nor the Secretary of the Treasury shall retain any liability for the expenditure or investment of the amounts. (2) EXPENDITURE PLAN.— (A) IN GENERAL.—The Tribes shall submit to the Sec- retary for approval an expenditure plan for any portion of the amounts in the Funds that the Tribes do not with- draw under the tribal management plan. (B) DESCRIPTION.—The expenditure plan shall describe the manner in which, and the purposes for which, amounts of the Tribes remaining in the Funds will be used. (C) APPRO V AL.— O n receipt of an expenditure plan under subparagraph (A), the Secretary shall approve the plan if the Secretary determines that the plan is reasonable and consistent with this subtitle and the Agreement. (D) ANNUAL REPORT.—For each Fund, the Tribes shall submit to the Secretary an annual report that describes all expenditures from the Fund during the year covered by the report. (3) FUNDING AGREEMENT.— N otwithstanding any other provision of this subtitle, on receipt of a request from the Tribes, the Secretary shall include an amount from funds made available under this section in the funding agreement of the Tribes under title I V of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 458aa et seq.), for use in accordance with subsections (b)(2) and (c)(2). No amount made available under this subtitle may be requested until the waivers under section 10808(a) take effect. (g) NO P ER CAPITA PAYMENTS.—No amount from the Funds (including any interest income that would have accrued to the Funds after the effective date) shall be distributed to a member of the Tribes on a per capita basis.