Title 31 — Money and Finance
Chapter 73 — Administering Block Grants
§ 7305. State auditing requirements
Statutory text
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 , 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.
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 97–258 · 96 Stat. 1041
Enacted · 31 U.S.C. § 7305
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 1041.)
Source evidence
Code source credit
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 1041.)
0 of 1 references resolved to an enrolled provision · 1 partial
Notes
historicalAndRevision
| Historical and Revision Notes | ||
|---|---|---|
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
| 7305 | 31:1243(note). | Aug. 13, 1981, Pub. L. 97–35, § 1745, 95 Stat. 764. |
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.
Editorial Notes
References in Text
The Omnibus Budget Reconciliation Act of 1981, referred to in text, is Pub. L. 97–35, , 95 Stat. 357. For complete classification of this Act to the Code, see Tables.
Credits
(Pub. L. 97–258, , 96 Stat. 1041.)