Page:United States Statutes at Large Volume 98 Part 2.djvu/1168

 98 STAT. 2328

PUBLIC LAW 98-502—OCT. 19, 1984 "(4) 'Federal financial assistance' means assistance provided by a Federal agency in the form of grants, contracts, loans, loan guarantees, property, cooperative agreements, interest subsidies, insurance, or direct appropriations, but does not include direct Federal cash assistance to individuals. "(5) 'Federal agency' has the same meaning as the term 'agency' in section 551(1) of title 5, United States Code. "(6) 'generally accepted accounting principles' has the meaning specified in the generally accepted government auditing standards. "(7) 'generally accepted government auditing standards* means the standards for audit of governmental organizations, programs, activities, and functions, issued by the Comptroller General. "(8) 'independent auditor' means— "(A) an external State or local government auditor who meets the independence standards included in generally accepted government auditing standards, or "(B) a public accountant who meets such independence standards. "(9) 'internal controls' means the plan of organization and methods and procedures adopted by management to ensure that— "(A) resource use is consistent with laws, regulations, and policies; "(B) resources are safeguarded against waste, loss, and misuse; and "(C) reliable data are obtained, maintained, and fairly disclosed in reports. "(10) '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. "(11) '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, and any other instrumentality of local government. "(12) 'major Federal assistance program' means any program for which total expenditures of Federal financial assistance by the State or local government during the applicable year exceed— "(A) $20,000,000 in the case of a State or local government for which such total expenditures for all programs exceed $7,000,000,000; "(B) $19,000,000 in the case of a State or local government for which such total expenditures for all programs exceed $6,000,000,000 but are less than or equal to $7,000,000,000; "(C) $16,000,000 in the case of a State or local government for which such total expenditures for all programs exceed $5,000,000,000 but are less than or equal to $6,000,000,000; "(D) $13,000,000 in the case of a State or local government for which such total expenditures for all programs exceed $4,000,000,000 but are less than or equal to $5,000,000,000;

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