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United States · Law · S

S. 1579 (104th)

Single Audit Act Amendments of 1996

enactedUnited States· United States Congress· EN

Introduced

27 February 1996

Last action

Status

Became Public Law No: 104-156.

Sponsors

Subjects

Discovery layer

Source updated

15 April 2025

Summary

Single Audit Act Amendments of 1996 - Prohibits the Director of the Office of Management and Budget, in prescribing risk-based program selection criteria for major programs, from requiring the identification of more programs as major for a particular non-Federal entity, subject to specified exceptions, than would be identified if the major programs were defined as any program for which total expenditures for Federal awards by the non-Federal entity exceed specified dollar amounts or percentages of the non-Federal entity's total Federal expenditures. Directs that, in any fiscal year, a non-Federal entity have either a single audit or a program-specific audit if such entity expends a total Federal award amount in excess of a specified amount. Sets forth audit requirements and exceptions. Requires the non-Federal entity to transmit a reporting package to a Federal clearinghouse and make it available for public inspection within a specified time frame.

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Documents

13 official files

Enrolled Bill (text)

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