---
kind: "section"
citation: "34 U.S.C. § 12107"
title: "34"
title_heading: "Crime Control and Law Enforcement"
number: "12107"
heading: "Accountability"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/34/12107"
units:
  - "Subtitle I — Comprehensive Acts"
  - "Chapter 121 — Violent Crime Control and Law Enforcement"
  - "Subchapter I — Prisons"
  - "Part A — Violent Offender Incarceration and Truth-in-Sentencing Incentive Grants"
---

# §12107. Accountability

- (a) **Fiscal requirements—** A [State](/usc/34/11103.md?p=7) that receives funds under this part shall use accounting, audit, and fiscal procedures that conform to guidelines prescribed by the [Attorney General](/usc/34/10307.md?p=1), and shall ensure that any funds used to carry out the programs under [section 12102(a) of this title](/usc/34/12102.md?p=a) shall represent the best value for the [State](/usc/34/11103.md?p=7) governments at the lowest possible cost and employ the best available technology.
- (b) **Administrative provisions—** The administrative provisions of sections [10221](/usc/34/10221.md) and [10222](/usc/34/10222.md) of this title shall apply to the [Attorney General](/usc/34/10307.md?p=1) under this part in the same manner that such provisions apply to the officials listed in such sections.

## Source credit

(Pub. L. 103–322, title II, § 20107, as added Pub. L. 104–134, title I, § 101[(a)] [title I, § 114(a)], Apr. 26, 1996, 110 Stat. 1321, 1321–19; renumbered title I, Pub. L. 104–140, § 1(a), May 2, 1996, 110 Stat. 1327.)

## Notes

### Editorial Notes

### Codification

Section was formerly classified to section 13707 of Title 42, The Public Health and Welfare, prior to editorial reclassification and renumbering as this section.

### Prior Provisions

A prior section 20107 of Pub. L. 103–322, title II, Sept. 13, 1994, 108 Stat. 1818, related to evaluation of programs prior to the general amendment of subtitle A of title II of Pub. L. 103–322 by Pub. L. 104–134.