PUBLIC LAW 98-185—NOV. 30, 1983 97 STAT. 1311 made in accordance with paragraph (1) for such fiscal year, except that, if the government operates on a biennial fiscal period, such audit may be made biennially but shall cover the financial state- ment or statements for, and compliance with the requirements of this chapter during, both years within such period.". (c) Section 6723(b)(1) of such title is amended— 31 USC 6723. (1) by striking out "at least once every 3 years" in clause (A) and inserting in lieu thereof "at least as often as would be required by subsection (a)(2)"; and (2) by striking out "auditing standards" and inserting in lieu thereof "government auditing standards issued by the Comp- troller General of the United States". (d) Section 6723(c)(2) of such title is amended— (1) by striking out "generally accepted auditing standards" the first place it appears and inserting in lieu thereof "gen- erally accepted government auditing standards issued by the Comptroller General of the United States"; and (2) by striking out "generally accepted auditing standards" the second place it appears and inserting in lieu thereof "such auditing standards". (e) Section 6723(e) of such title is amended by adding at the end Report, public thereof the following: "No later than 30 days following completion of inspection. the audit, the audit report shall be made available for public inspection by the State government or unit of local government.". TECHNICAL AMENDMENTS SEC. 9. (a)(1) Subsection (a) of section 6701 of title 31, United States Definitions. Code, is amended by adding at the end thereof the following new clauses: "(8) 'adjusted taxes of a unit of general local government' means the taxes imposed by the unit of general local govern- ment for public purposes (except employee and employer assess- ments and contributions to finance retirement and social insurance systems and other special assessments for capital outlay) determined by the Secretary of Commerce for general statistical purposes and adjusted (under regulations of the Sec- retary of the Treasury) to exclude amounts properly allocated to education expenses. "(9) 'urbanized population' has the meaning given to such term by the Secretary of Commerce for general statistical purposes.". (2) Section 6701(c) of such title is amended by striking out the last Data sentence and inserting in lieu thereof the following: "Except as computations, provided in regulations prescribed by the Secretary of the Treasury, the Secretary shall make all data computations based on the ratio of the estimated population of the part to the population of the entire unit of general local government.". (3) Section 6701(d) of such title is amended by inserting "annex- ation," after "constitutional change,". (4) Section 6701(e)(2) of such title is amended by striking out "having one unit of general local government" and inserting in lieu thereof "and the sole unit of general local government in the area". (b) Section 6704(a) of such title is amended— 31 USC 6704. (1) by inserting "under this chapter" before the semicolon at the end of clause (1);
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