The date of enactment of this subsection, referred to in subsecs. (d), (e)(2), (f), and (g), is the date of enactment of Pub. L. 118–207, which was approved Dec. 23, 2024.

2024—Subsec. (a)(3), (4). Pub. L. 118–207, § 2(1), added pars. (3) and (4).

Subsec. (c)(2), (3). Pub. L. 118–207, § 2(2), redesignated par. (3) as (2) and struck out former par. (2) which read as follows: “identify recipients that expend $300,000 or more in Federal awards or such other amount specified by the Director under section 7502(a)(3) during the recipient’s fiscal year but did not undergo an audit in accordance with this chapter; and”.

Subsecs. (d) to (g). Pub. L. 118–207, § 2(3), added subsecs. (d) to (g).

1996—Pub. L. 104–156 substituted “Federal agency responsibilities and relations with non-Federal entities” for “Cognizant agency responsibilities” in section catchline and amended text generally. Prior to amendment, text read as follows:

“(a) The Director shall designate cognizant agencies for audits conducted pursuant to this chapter.

“(b) A cognizant agency shall—

“(1) ensure that audits are made in a timely manner and in accordance with the requirements of this chapter;

“(2) ensure that the audit reports and corrective action plans made pursuant to section 7502 of this title are transmitted to the appropriate Federal officials; and

“(3)(A) coordinate, to the extent practicable, audits done by or under contract with Federal agencies that are in addition to the audits conducted pursuant to this chapter; and (B) ensure that such additional audits build upon the audits conducted pursuant to this chapter.”