to ensure the funds are spent on services and activities carrying out the purposes authorized under the Plan. (C) Effect Nothing in this section interferes with the ability of the Secretary to use accounting procedures that conform to generally accepted accounting principles, auditing procedures, and safeguarding of funds that conform to chapter 75 of title 31, United States Code (commonly known as the Single Audit Act of 1984 ). (2) Separate records and audits not required Notwithstanding any other provision of law (including regulations and circulars of any agency (including Office of Management and Budget Circular A–133)), an Indian Tribe that has in place a Plan approved under section 108 shall not be required— (A) to maintain separate records that trace any service or activity conducted under the Plan to the Federal program for which the funds were initially authorized or transferred