---
kind: "section"
citation: "42 U.S.C. § 300ee–15"
title: "42"
title_heading: "The Public Health and Welfare"
number: "300ee–15"
heading: "Requirement of reports and audits by States"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/42/300ee-15"
units:
  - "Chapter 6A — Public Health Service"
  - "Subchapter XXIII — Prevention of Acquired Immune Deficiency Syndrome"
  - "Part A — Formula Grants to States"
---

# §300ee–15. Requirement of reports and audits by States

- (a) **Reports—** The [Secretary](/usc/42/201.md?p=c) may not make payments under [section 300ee–11(a) of this title](/usc/42/300ee–11.md?p=a) for a fiscal year unless the [State](/usc/42/201.md?p=f) involved agrees to prepare and submit to the [Secretary](/usc/42/201.md?p=c) an annual report in such form and containing such information as the [Secretary](/usc/42/201.md?p=c) determines to be necessary for—
  - (1) securing a record and a description of the purposes for which payments received by the [State](/usc/42/201.md?p=f) pursuant to such section were expended and of the recipients of such payments;
  - (2) determining whether the payments were expended in accordance with the needs within the [State](/usc/42/201.md?p=f) required to be identified pursuant to [section 300ee–13(a)(2) of this title](/usc/42/300ee–13.md?p=a-2);
  - (3) determining whether the payments were expended in accordance with the purpose described in [section 300ee–11(b) of this title](/usc/42/300ee–11.md?p=b); and
  - (4) determining the percentage of payments received pursuant to such section that were expended by the [State](/usc/42/201.md?p=f) for administrative expenses during the preceding fiscal year.
- (b) **Audits—**
  - (1) The [Secretary](/usc/42/201.md?p=c) may not make payments under [section 300ee–11(a) of this title](/usc/42/300ee–11.md?p=a) for a fiscal year unless the [State](/usc/42/201.md?p=f) involved agrees to establish such fiscal control and fund accounting procedures as may be necessary to ensure the proper disbursal of, and accounting for, amounts received by the [State](/usc/42/201.md?p=f) under such section.
  - (2) The [Secretary](/usc/42/201.md?p=c) may not make payments under [section 300ee–11(a) of this title](/usc/42/300ee–11.md?p=a) for a fiscal year unless the [State](/usc/42/201.md?p=f) involved agrees that—
    - (A) the [State](/usc/42/201.md?p=f) will provide for—
      - (i) a financial and compliance audit of such payments; or
      - (ii) a single financial and compliance audit of each entity administering such payments;
    - (B) the audit will be performed biennially and will cover expenditures in each fiscal year; and
    - (C) the audit will be conducted in accordance with standards established by the [Comptroller General](/usc/42/300x–64.md?p=b-1) of the United States for the audit of governmental organizations, [programs](/usc/42/274l–1.md?p=4), activities, and functions.
  - (3) The [Secretary](/usc/42/201.md?p=c) may not make payments under [section 300ee–11(a) of this title](/usc/42/300ee–11.md?p=a) for a fiscal year unless the [State](/usc/42/201.md?p=f) involved agrees that, not later than 30 days after the completion of an audit under [paragraph (2)](#b-2), the [State](/usc/42/201.md?p=f) will provide a copy of the audit report to the [State](/usc/42/201.md?p=f) legislature.
  - (4) For purposes of [paragraph (2)](#b-2), the term “financial and compliance audit” means an audit to determine whether the financial statements of an audited entity present fairly the financial position, and the results of financial operations, of the entity in accordance with generally accepted accounting principles, and whether the entity has complied with laws and [regulations](/usc/42/201.md?p=d) that may have a material effect upon the financial statements.
- (c) **Availability to public—** The [Secretary](/usc/42/201.md?p=c) may not make payments under [section 300ee–11(a) of this title](/usc/42/300ee–11.md?p=a) for a fiscal year unless the [State](/usc/42/201.md?p=f) involved agrees to make copies of the reports and audits described in this section available for public inspection.
- (d) **Evaluations by Comptroller General—** The [Comptroller General](/usc/42/300x–64.md?p=b-1) of the United States shall, from time to time, evaluate the expenditures by [States](/usc/42/201.md?p=f) of payments received under [section 300ee–11(a) of this title](/usc/42/300ee–11.md?p=a) in order to ensure that expenditures are consistent with the provisions of this part.

## Source credit

(July 1, 1944, ch. 373, title XXV, formerly title XV, § 2505, as added Pub. L. 100–607, title II, § 221, Nov. 4, 1988, 102 Stat. 3095; amended Pub. L. 100–690, title II, § 2619(d), Nov. 18, 1988, 102 Stat. 4242; renumbered title XXV, Pub. L. 101–93, § 5(e)(1), Aug. 16, 1989, 103 Stat. 612.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 2505 of act July 1, 1944, was successively renumbered by subsequent acts, see section 238d of this title.

### Amendments

1988—Subsec. (b)(1), (2). Pub. L. 100–690 substituted “make payments” for “payments”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1988 Amendment

Amendment by Pub. L. 100–690 effective immediately after enactment of Pub. L. 100–607, which was approved Nov. 4, 1988, see section 2600 of Pub. L. 100–690, set out as a note under section 242m of this title.