; (B) to allocate expenditures among such a program; or (C) to audit expenditures by the original source of the program. (b) Carryover (1) In general Any funds transferred to an Indian tribe under this Act that are not obligated or expended prior to the beginning of the fiscal year after the fiscal year for which the funds were appropriated shall remain available for obligation or expenditure without fiscal year limitation, subject to the condition that the funds shall be obligated or expended in accordance with the approved plan of the Indian tribe. (2) No additional documentation The Indian tribe shall not be required to provide any additional justification or documentation of the purposes of the approved plan as a condition of receiving or expending the funds. (c) Indirect costs Notwithstanding any other provision of law, an Indian tribe shall be entitled to recover 100 percent of any indirect costs incurred by the Indian tribe as a result of the transfer of funds to the Indian tribe under this Act. ; and (3) in subsection (d) (as redesignated by paragraph (1))— (A) by striking All administrative and inserting the following: (1) In general All administrative