(1) EVALUATION.—The Director, or the head of 
the office or entity designated by the Director under 
section 7508(c) of title 31, United States Code, shall 
evaluate the process for the single audit and the pro-
gram-specific audit under chapter 75 of title 31, 
United States Code, to identify simplified alter-
natives for achieving the purposes of the Single 
Audit Act of 1984 (Public Law 98–502; 98 Stat. 
2327; 31 U.S.C. 7501 note) and the Single Audit 
Act Amendments of 1996 (Public Law 104–156; 
110 Stat. 1396; 31 U.S.C. 7501 note) for the audits 
of small recipients that also achieve the proper bal-
ance between risk and cost-effective accountability 
for small and large recipients. 
(2) REPORT.—Not later than 6 months after 
the date of the enactment of this Act, the Director, 
or the head of the office or entity designated by the 
Director under section 7508(c) of title 31, United 
States Code, shall submit to the Committee on 
Homeland Security and Governmental Affairs of the 
Senate, the Committee on Oversight and Govern-
ment Reform of the House of Representatives, and 
the Comptroller General of the United States, a re-
port on the results of the evaluation under para-
graph (1). 
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(3) DEFINITIONS.—In this subsection: 
(A) DIRECTOR.—The term ‘‘Director’’ 
means the Director of the Office of Manage-
ment and Budget. 
(B) LARGE RECIPIENT.—The term ‘‘large 
recipient’’ means a non-Federal entity that ex-
pends a total amount of Federal awards equal 
to or in excess of $300,000 or such other 
amount specified by the Director under section 
7502(a)(3) of title 31, United States Code, in 
any fiscal year. 
(C) NON-FEDERAL
ENTITY.—The term 
‘‘non-Federal entity’’ has the meaning given 
that term under section 7501 of title 31, 
United States Code. 
(D) SMALL RECIPIENT.—The term ‘‘small 
recipient’’ means a non-Federal entity that ex-
pends a total amount of Federal awards of less 
than $300,000 or such other amount specified 
by the Director under section 7502(a)(3) of 
title 31, United States Code, in any fiscal year. 
(c) IMPLEMENTATION
OF RECOMMENDATIONS TO 
IMPROVE AUDIT QUALITY.— 
(1) EVALUATION.—The Director of the Office 
of Management and Budget shall evaluate the imple-
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mentation of the recommendations made to the Of-
fice of Management and Budget by the President’s 
Council on Integrity and Efficiency in the report en-
titled ‘‘Report on National Single Audit Sampling 
Project,’’ dated June 2007. 
(2) REPORT.—Not later than 6 months after 
the date of the enactment of this Act, the Director 
of the Office of Management and Budget shall sub-
mit to the Committee on Homeland Security and 
Governmental Affairs of the Senate, the Committee 
on Oversight and Government Reform of the House 
of Representatives, and the Comptroller General of 
the United States a report on the results of the eval-
uation under paragraph (1). 
(d) DEADLINE FOR DESIGNATION OF OVERSIGHT 
ENTITY.—Not later than 60 days after the date of the 
enactment of this Act, the Director of the Office of Man-
agement and Budget shall designate an office in the Office 
of Management and Budget or another Federal entity 
under section 7508(c) of title 31, United States Code. 
Æ 
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