96 STAT. 1030
PUBLIC LAW 97-258—SEPT. 13, 1982
government or unit of general local government is deemed to be a single audit under subsections (a)(1) and (b) of this section. (e) An opinion on an audit carried out under this section shall be provided to the Secretary in the form and at times required by the Secretary. (f)(1) The Secretary shall maintain regulations providing reasonable and specific time limits for the Secretary to— (A) carry out an investigation and make a finding after receiving a complaint referred to in section 6721(b) of this title, a determination by a State or local administrative agency, or other information about a possible violation of this chapter; (B) carry out audits and reviews (including investigations of allegations) about possible violations of this chapter; and (C) advise a complainant of the status of an audit, investigation, or review of an allegation by the complainant of a violation of section 6716(a) or (b) of this title or other provision of this chapter. (2) The maximum time limit under paragraph (1)(A) of this subsection is 90 days. (g) The Comptroller General shall carry out reviews of the activities of the Secretary, State governments, and units of general local government necessary for Congress to evaluate compliance and operations under this chapter. §6724. Reports (a) Before June 2 of each year, the Secretary of the Treasury personally shall report to Congress on— (1) the status and operation of the State and Local Government Fiscal Assistance Trust Fund during the prior fiscal year; and (2) the administration of this chapter, including a complete and detailed analysis of— (A) actions taken to comply with sections 6716-6720 of this title, including a description of the kind and extent of noncompliance and the status of pending complaints; (B) the extent to which State governments and units of general local government receiving payments under this chapter have complied with sections 6704, 6715, and 6723 (a)-(e) and (g) of this title, including a description of the kind and extent of noncompliance and actions taken to ensure the independence of audits conducted under section 6723 (a)-(e) and (g); (C) the way in which payments under this chapter have been distributed in the jurisdictions receiving payments; and (D) significant problems in carrying out this chapter and recommendations for legislation to remedy the problems. (b)(1) At the end of each fiscal year, each State government and each unit of general local government receiving a payment under this chapter shall submit a report to the Secretary. The report shall be submitted in the form and at a time prescribed by the Secretary and shall be available to the public for inspection. The report shall state— (A) the amounts and purposes for which the payment has been appropriated, expended, or obligated during the fiscal year;
�
