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.
Introduced in House
Introduced in House
Referred to the House Committee on Government Reform and Oversight.
Referred to the Subcommittee on Government Management, Information and Technology.
Subcommittee Hearings Held.
Subcommittee Consideration and Mark-up Session Held.
Forwarded by Subcommittee to Full Committee (Amended) by Voice Vote.
Committee Consideration and Mark-up Session Held.
Ordered to be Reported (Amended) by Voice Vote.
Reported (Amended) by the Committee on Government Reform. H. Rept. 104-607.
Reported (Amended) by the Committee on Government Reform. H. Rept. 104-607.
Placed on the Union Calendar, Calendar No. 302.
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