CHEYENNE RIVER SIOUX TRIBAL RECOVERY TRUST FUND.

SEC. 104. CHEYENNE RIVER SIOUX TRIBAL RECOVERY TRUST FUND. (a) Cheyenne River Sioux Tribal Recovery Trust Fund.—There is established in the Treasury of the United States a fund to be known as the “Cheyenne River Sioux Tribal Recovery Trust Fund” (referred to in this title as the “Fund”). The Fund shall consist of any amounts deposited into the Fund under this title. (b) Funding.—On the first day of the 11th fiscal year that begins after the date of enactment of this Act, the Secretary of the Treasury shall, from the General Fund of the Treasury, deposit into the Fund established under subsection (a)— (1) $290,722,958; and (2) an additional amount that equals the amount of interest that would have accrued on the amount described in paragraph (1) if such amount had been invested in interest-bearing obligations of the United States, or in obligations guaranteed as to both principal and interest by the United States, on the 114 STAT. 2367first day of the first fiscal year that begins after the date of enactment of this Act and compounded annually thereafter. (c) Investment of Trust Fund.—It shall be the duty of the Secretary of the Treasury to invest such portion of the Fund as is not, in the Secretary of the Treasury's judgment, required to meet current withdrawals. Such investments may be made only in interest-bearing obligations of the United States or in obligations guaranteed as to noth principal and interest by the United States. The Secretary of the Treasury shall deposit interest resulting from such investments into the Fund. (d) Payment of Interest to Tribe.— (1) Withdrawal of interest.—Beginning on the first day of the 11th fiscal year after the date of enactment of this Act and, on the first day of each fiscal year thereafter, the Secretary of the Treasury shall withdraw the aggregate amount of interest deposited into the Fund for that fiscal year and transfer that amount to the Secretary of the Interior for use in accordance with paragraph (2). Each amount so transferred shall be available without fiscal year limitation. (2) Payments to tribe.— (A) In general.—The Secretary of the Interior shall use the amounts transferred under paragraph (1) only for the purpose of making payments to the Tribe, as such payments are requested by the Tribe pursuant to tribal resolution. (B) Limitation.—Payments may be made by the Secretary of the Interior under subparagraph (A) only after the Tribe has adopted a plan under subsection (f). (C) Use of payments by tribe.—The Tribe shall use the payments made under subparagraph (B) only for carrying out projects and programs under the plan prepared under subsection (f). (e) Transfers and Withdrawals.—Except as provided in subsections (c) and (d)(1), the Secretary of the Treasury may not transfer or withdraw any amount deposited under subsection (b). (f) Plan.— (1) In general.—Not later than 18 months after the date of enactment of this Act, the governing body of the Tribe shall prepare a plan for the use of the payments to the Tribe under subsection (d) (referred to in this subsection as the “plan”). (2) Contents of plan.—The plan shall provide for the manner in which the Tribe shall expend payments to the Tribe under subsection (d) to promote— (A) economic development; (B) infrastructure development; (C) the educational, health, recreational, and social welfare objectives of the Tribe and its members; or (D) any combination of the activities described in subparagraphs (A) through (C). (3) Plan review and revision.— (A) In general.—The Tribal Council shall make available for review and comment by the members of the Tribe a copy of the plan before the plan becomes final, in accordance with procedures established by the Tribal Council. (B) Updating of plan.—The Tribal Council may, on an annual basis, revise the plan to update the plan. In 114 STAT. 2368revising the plan under this subparagraph, the Tribal Council shall provide the members of the Tribe opportunity to review and comment on any proposed revision to the plan. (C) Consultation.—In preparing the plan and any revisions to update the plan, the Tribal Council shall consult with the Secretary of the Interior and the Secretary of Health and Human Services. (4) Audit.— (A) In general.—The activities of the Tribe in carrying out the plan shall be audited as part of the annual single-agency audit that the Tribe is required to prepare pursuant to the Office of Management and Budget circular numbered A–133. (B) Determination by auditors.—The auditors that conduct the audit described in subparagraph (A) shall— (i) determine whether funds received by the Tribe under this section for the period covered by the audit were expended to carry out the plan in a manner consistent with this section; and (ii) include in the written findings of the audit the determination made under clause (i). (C) Inclusion of findings with publication of proceedings of tribal council.—A copy of the written findings of the audit described in subparagraph (A) shall be inserted in the published minutes of the Tribal Council proceedings for the session at which the audit is presented to the Tribal Council. (g) Prohibition on Per Capita Payments.—No portion of any payment made under this title may be distributed to any member of the Tribe on a per capita basis.