31 U.S.C. § 7504
EDITORIAL NOTES
AMENDMENTS1996- 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."
- Director
- "Director" means the Director of the Office of Management and Budget;
- Federal awards
- "Federal awards" means Federal financial assistance and Federal cost-reimbursement contracts that non-Federal entities receive directly from Federal awarding agencies or indirectly from pass-through entities;
- non-Federal entity
- "non-Federal entity" means a State, local government, or nonprofit organization;
- recipient
- "recipient" means a non-Federal entity that receives awards directly from a Federal agency to carry out a Federal program;