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. ( 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 Pub. L. 104–330 , Oct. 26, 1996 , 110 Stat. 4016 , 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 section 4101 of this title and Tables. Amendments 2004— Pub. L. 108–271 substituted “ Government Accountability Office ” for “General Accounting Office”. Statutory Notes and Related Subsidiaries Effective Date Section effective Oct. 1, 1997 , except as otherwise expressly provided, see section 107 of Pub. L. 104–330 , set out as a note under section 4101 of this title .