1
 So in original.
Editorial Notes
References in Text

The Alaskan Native Claims Settlement Act, referred to in subsec. (a)(9), probably means the Alaska Native Claims Settlement Act, Pub. L. 92–203, Dec. 18, 1971, 85 Stat. 688, which is classified generally to chapter 33 (§ 1601 et seq.) of Title 43, Public Lands. For complete classification of this Act to the Code, see Short Title note set out under section 1601 of Title 43 and Tables.

Amendments

1996—Pub. L. 104–156 reenacted section catchline without change and amended text generally, substituting present provisions for similar provisions defining terms used in this chapter.

Statutory Notes and Related Subsidiaries
Short Title of 2016 Amendment

Pub. L. 114–301, § 1, Dec. 16, 2016, 130 Stat. 1514, provided that: “This Act [amending section 5226 of Title 12, Banks and Banking, section 280g–15 of Title 42, The Public Health and Welfare, and section 114 of Title 49, Transportation, renumbering section 7507 of this title as section 7506, repealing section 7506 of this title, amending provisions set out as notes under section 78m of Title 15, Commerce and Trade, and section 5189a of Title 42, and repealing provisions set out as a note under section 1395l of Title 42] may be cited as the ‘GAO Mandates Revision Act of 2016’.”

Short Title of 1996 Amendment

Pub. L. 104–156, § 1(a), July 5, 1996, 110 Stat. 1396, provided that: “This Act [amending this chapter and enacting provisions set out as notes below] may be cited as the ‘Single Audit Act Amendments of 1996’.”

Short Title of 1984 Amendment

Pub. L. 98–502, § 1(a), Oct. 19, 1984, 98 Stat. 2327, provided that: “This Act [enacting this chapter and provisions set out as notes under this section] may be cited as the ‘Single Audit Act of 1984’.”

Transitional Application

Pub. L. 104–156, § 3, July 5, 1996, 110 Stat. 1404, provided that: “Subject to [former] section 7507 of title 31, United States Code (as amended by section 2 of this Act) [now 31 U.S.C. 7506] the provisions of chapter 75 of such title (before amendment by section 2 of this Act) shall continue to apply to any State or local government with respect to any of its fiscal years beginning before July 1, 1996.”

Congressional Statement of Purpose

Pub. L. 104–156, § 1(b), July 5, 1996, 110 Stat. 1396, provided that: “The purposes of this Act [see Short Title of 1996 Amendment note above] are to—

“(1)
promote sound financial management, including effective internal controls, with respect to Federal awards administered by non-Federal entities;
“(2)
establish uniform requirements for audits of Federal awards administered by non-Federal entities;
“(3)
promote the efficient and effective use of audit resources;
“(4)
reduce burdens on State and local governments, Indian tribes, and nonprofit organizations; and
“(5)
ensure that Federal departments and agencies, to the maximum extent practicable, rely upon and use audit work done pursuant to chapter 75 of title 31, United States Code (as amended by this Act).”

Pub. L. 98–502, § 1(b), Oct. 19, 1984, 98 Stat. 2327, provided that: “It is the purpose of this Act [enacting this chapter and provisions set out as notes under this section]—

“(1)
to improve the financial management of State and local governments with respect to Federal financial assistance programs;
“(2)
to establish uniform requirements for audits of Federal financial assistance provided to State and local governments;
“(3)
to promote the efficient and effective use of audit resources; and
“(4)
to ensure that Federal departments and agencies, to the maximum extent practicable, rely upon and use audit work done pursuant to chapter 75 of title 31, United States Code (as added by this Act).”

Tennessee Valley Authority Audits Unaffected by Single Audit Requirements

Pub. L. 98–502, § 2(b), Oct. 19, 1984, 98 Stat. 2334, provided that: “The provisions of this Act [enacting this chapter and provisions set out as notes under this section] shall not diminish or otherwise affect the authority of the Tennessee Valley Authority to conduct its own audits of any matter involving funds disbursed by the Tennessee Valley Authority.”

Executive Documents
Termination of Trust Territory of the Pacific Islands

For termination of Trust Territory of the Pacific Islands, see note set out preceding section 1681 of Title 48, Territories and Insular Possessions.