REVOLVING FUND.

SEC. 1343. REVOLVING FUND. (a) Receipt, Investment, and Accounting.— (1) Tribes and tribal organizations.— Funds received under a grant under this part or recovered under the provisions of section 1346(a)(2)(B) shall be identified and accounted for separately from any other tribal or Federal funds received from the Federal Government. All funds in this account shall be used for the purposes of this part. (2) Financial procedures.— The Secretary of the Interior is responsible for establishing, by regulations, such require-106 STAT. 810ments for receipt, investment and accounting of funds under subsection (b) as shall safeguard and financial interests of the Federal Government. (b) Investment.— Funds provided under this part or recovered by the tribe or tribal organization under the provisions of section 1346(a)(2)(B) shall be— (1) invested by the Indian tribe or tribal organization only in obligations of the United States or in obligations or securities that are guaranteed or insured by the United States, or (2) deposited only in accounts that are insured by an agency or instrumentality of the United States. (c) Treatment of Income.— Notwithstanding any other provision of law, any interest or investment income that accrues on any funds covered under this provision after such funds have been distributed to a tribe or tribal organization and before such funds are distributed for the purposes of making loans under this part shall be the property of the tribe or tribal organization and shall not be taken into account by any officer or employee of the Federal Government in determining whether to provide assistance, or the amount of assistance, under any provision of Federal law.