§ 7305. — State auditing requirements.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 31USC7305]
TITLE 31--MONEY AND FINANCE
SUBTITLE V--GENERAL ASSISTANCE ADMINISTRATION
CHAPTER 73--ADMINISTERING BLOCK GRANTS
Sec. 7305. State auditing requirements
(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.)
Historical and Revision Notes
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Revised Section Source (U.S. Code) Source (Statutes at Large)
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7305................................. 31:1243(note). Aug. 13, 1981, Pub. L. 97-35, Sec. 1745,
95 Stat. 764.
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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.
References in Text
The Omnibus Budget Reconciliation Act of 1981, referred to in text,
is Pub. L. 97-35, Aug. 13, 1981, 95 Stat. 357, as amended. For complete
classification of this Act to the Code, see Tables.