Title 31, Money and FinanceRelease 119-102
§7305 State Auditing Requirements
Title 31 › SUBTITLE V — GENERAL ASSISTANCE ADMINISTRATION › CHAPTER 73 — ADMINISTERING BLOCK GRANTS › § 7305
Summary
Each State's chief executive officer must audit block grant money and consolidated assistance program funds from the Omnibus Budget Reconciliation Act of 1981 (Public Law 97–35, 95 Stat. 357). Audits cover the two-year period starting October 1, 1981, and every two years after. They should follow Comptroller General audit standards when possible. These audits replace other required Act audits unless another part of the Act explicitly says otherwise.
Full Legal Text
Title 31, §7305
Money and Finance, Source: USLM XML via OLRC
(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.
Legislative History
Notes & Related Subsidiaries
Historical and Revision Notes
Revised SectionSource (U.S. Code)Source (Statutes at Large) 730531:1243(note).Aug. 13, 1981, Pub. L. 97–35, § 1745, 95 Stat. 764. 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.
Editorial Notes
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. For complete classification of this Act to the Code, see Tables.
Reference
Citations & Metadata
Citation
31 U.S.C. § 7305
Title 31, Money and Finance
Last Updated
Aug 21, 2026
Release point: 119-102