# § 4166. GAO audits
To the extent that the financial transactions of Indian tribes and recipients of grant amounts under this chapter relate to amounts provided under this chapter, such transactions may be audited by the Comptroller General of the United States under such rules and regulations as may be prescribed by the Comptroller General. The representatives of the Government Accountability Office shall have access to all books, accounts, records, reports, files, and other papers, things, or property belonging to or in use by such tribes and recipients pertaining to such financial transactions and necessary to facilitate the audit.
---
**Source Credit**: (Pub. L. 104–330, title IV, § 406, Oct. 26, 1996, 110 Stat. 4041; Pub. L. 108–271, § 8(b), July 7, 2004, 118 Stat. 814.)
## Editorial Notes
### References in Text
This chapter, referred to in text, was in the original “this Act”, meaning , , , known as the Native American Housing Assistance and Self-Determination Act of 1996. For complete classification of this Act to the Code, see Short Title note set out under and Tables.
### Amendments
2004— substituted “Government Accountability Office” for “General Accounting Office”.
## Statutory Notes and Related Subsidiaries
### Effective Date
Section effective , except as otherwise expressly provided, see , set out as a note under .