
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[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.
