- Comptroller General
means the Comptroller General of the United States;
- Director
means the Director of the Office of Management and Budget;
- Federal agency
has the same meaning as the term “agency” in section 551(1) of title 5;
- 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;
- Federal financial assistance
means assistance that non-Federal entities receive or administer in the form of grants, loans, loan guarantees, property, cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, or other assistance, but does not include amounts received as reimbursement for services rendered to individuals in accordance with guidance issued by the Director;
- Federal program
means all Federal awards to a non-Federal entity assigned a single number in the Catalog of Federal Domestic Assistance or encompassed in a group of numbers or other category as defined by the Director;
- generally accepted government auditing standards
means the government auditing standards issued by the Comptroller General;
- independent auditor
means—
- Indian tribe
means any Indian tribe, band, nation, or other organized group or community, including any Alaskan Native village or regional or village corporation (as defined in, or established under, the Alaskan Native Claims Settlement Act) that is recognized by the United States as eligible for the special programs and services provided by the United States to Indians because of their status as Indians;
- internal controls
means a process, effected by an entity’s management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:
- local government
means any unit of local government within a State, including a county, borough, municipality, city, town, township, parish, local public authority, special district, school district, intrastate district, council of governments, any other instrumentality of local government and, in accordance with guidelines issued by the Director, a group of local governments;
- major program
means a Federal program identified in accordance with risk-based criteria prescribed by the Director under this chapter, subject to the limitations described under subsection (b);
- non-Federal entity
means a State, local government, or nonprofit organization;
- nonprofit organization
means any corporation, trust, association, cooperative, or other organization that—
- pass-through entity
means a non-Federal entity that provides Federal awards to a subrecipient to carry out a Federal program;
- program-specific audit
means an audit of one Federal program;
- recipient
means a non-Federal entity that receives awards directly from a Federal agency to carry out a Federal program;
- single audit
means an audit, as described under section 7502(d), of a non-Federal entity that includes the entity’s financial statements and Federal awards;
- State
means any State of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, and the Trust Territory of the Pacific Islands, any instrumentality thereof, any multi-State, regional, or interstate entity which has governmental functions, and any Indian tribe;
- subrecipient
means a non-Federal entity that receives Federal awards through another non-Federal entity to carry out a Federal program, but does not include an individual who receives financial assistance through such awards.