§ 7305. State auditing requirements

248 words·~1 min read·/usc/title-31/section-7305

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)The chief executive officer of each State shall conduct financial and compliance audits of block grant amounts received under the Omnibus Budget Reconciliation Act of 1981 (Public Law 97–35, 95 Stat. 357) and amounts received under a consolidated assistance program established or provided for in the Act. An audit shall be conducted for the 2-year period beginning on October 1, 1981, and for each 2-year period thereafter. As far as practicable, the audit shall be conducted consistent with standards the Comptroller General prescribes for the audit of governmental entities, programs, activities, and functions.

(b)An audit under subsection

(a)of this section is in place of other financial and compliance audits of those amounts that the chief executive officer of the State is required to conduct under another provision of the Omnibus Budget Reconciliation Act of 1981 (Public Law 97–35, 95 Stat. 357) unless the other provision, by explicit reference to this section, provides otherwise.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 1041.)

In subsection (a), the word “prescribes” is substituted for “established”, and the word “entities” is substituted for “organizations”, for consistency in the revised title and with other titles of the United States Code.

In subsection (b), the words “of funds” and “conducted” are omitted as surplus.

Connections5 off-index

5 references not yet in our index

Public Law 97–35
95 Stat. 357
Pub. L. 97–258
96 Stat. 1041
Pub. L. 97–35

Citation graph

cites case law

§ 7305

State auditing requirements

Pub. L.Public Law 97–35

Stat.95 Stat. 357

Pub. L.Pub. L. 97–258

Stat.96 Stat. 1041

Pub. L.Pub. L. 97–35

Cites 5Cited by 0 across 0 sources