Bill summaries are authored by CRS.

Shown Here:
Reported to House amended (06/06/1996)

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.