; (C) to audit expenditures by the original source of the Federal program; or (D) to report on or in accordance with any requirements associated with the underlying Federal program, where instead only 1 annual report on the Plan is required pursuant to the model report developed by the Secretary under section 201(b)(1). (b) Carryover (1) In general Any funds transferred to an Indian Tribe under section 205(c) 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 Plan of the Indian Tribe. (2) No additional documentation An Indian Tribe shall not be required to provide any additional justification or documentation of the purposes of a Plan as a condition of receiving or expending carryover funds described in paragraph (1). (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 section 205(c). (d) Matching funds Notwithstanding any other provision of law, any funds transferred to an Indian Tribe under section 205(c) shall be treated as non-Federal funds for purposes of meeting matching requirements under any other Federal law. (e) Interest or other income An Indian Tribe shall be entitled to retain interest earned on any funds transferred to the Indian Tribe under section 205(c) and that interest shall not diminish the amount of funds the Indian Tribe is authorized to receive under the Plan in the year the interest is earned (or in any subsequent fiscal year). 207. No reduction in amounts (a) In general In no case shall the amount of Federal funds available to an Indian Tribe that seeks to propose a Plan under section 106 be reduced as a result of— (1) the enactment of this Act