; or (ii) may elect not to enter into a self-determination contract or compact, in which case all unexpended funds and resources associated with the withdrawing Indian Tribe’s returned programs (calculated on the same basis as the funds were initially allocated to the funding agreement of the Tribal organization) shall be returned by the Tribal organization to the Secretary for operation of the programs included in the withdrawal. (F) Return to mature contract status If an Indian Tribe elects to operate all or some programs carried out under a compact or funding agreement under this title through a self-determination contract under title I, at the option of the Indian Tribe, the resulting self-determination contract shall be a mature self-determination contract as long as the Indian Tribe meets the requirements set forth in section 4(h). (c) Eligibility To be eligible to participate in self-governance, an Indian Tribe shall— (1) successfully complete the planning phase described in subsection (d); (2) request participation in self-governance by resolution or other official action by the Tribal governing body; and (3) demonstrate, for the 3 fiscal years preceding the date on which the Indian Tribe requests participation, financial stability and financial management capability as evidenced by the Indian Tribe having no uncorrected significant and material audit exceptions in the required annual audit of its self-determination or self-governance agreements with any Federal agency. (d) Planning phase (1) In general An Indian Tribe seeking to begin participation in self-governance shall complete a planning phase as provided in this subsection. (2) Activities The planning phase shall— (A) be conducted to the satisfaction of the Indian Tribe; and (B) include— (i) legal and budgetary research