Single Audit Act of 1984
Public Law 98-502 · S. 1510 · 98th Congress · began in the Senate
Signed by Ronald Reagan (R) on Oct 19, 1984 · Economics and Public Finance
Sponsor: Sen. David Durenberger (R-MN)
Cosponsors (11): Sen. James Sasser, Sen. William Roth,
Passage votes
- HouseMethod not stated
- SenateVoice vote
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
(Senate agreed to House amendment with an amendment)
Single Audit Act of 1984 - Amends title 31 of the United States Code to add a new chapter 75 - Requirements for Single Audits.
Establishes single financial audit requirements for State and local governments that receive $100,000 or more in Federal assistance in any fiscal year.
Establishes single financial audit requirements for State and local governments that receive in excess of $25,000 but less than $100,000 in Federal assistance in any fiscal year.
Declares that an audit conducted in accordance with this Act shall be in lieu of any financial or financial and compliance audit of an individual Federal assistance program which a State or local government is required to conduct under any other Federal law or regulation.
Requires a Federal agency to conduct any additional audits necessary to carry out its responsibilities under Federal law or regulation.
Requires the Director of the Office of Management and Budget to prescribe regulations to implement this Act.
Requires the Comptroller General to review provisions requiring financial or financial and compliance audits of recipients of Federal assistance that are contained in bills and resolutions reported by the congressional committees.
Declares that the provisions of this Act shall apply to any State or local government with respect to any of its fiscal years which begin after December 31, 1984.
Requires the Director of the Office of Management and Budget, on or before May 1, 1987, and annually thereafter, to submit to Congress a report on operations of such audits. Requires such report to identify each State or local government which is failing to comply.
Committees
The committees the bill was sent to, and what each did with it.
Homeland Security and Governmental Affairs Committee · Senate · markup by, referred to, reported bySubcommittee: Regulation and Government Information Subcommittee
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 16 actions.
- Oct 19, 1984Became lawBecame law · Became Public Law No: 98-502.
- Became lawBecame law · Signed by President.
- Oct 10, 1984PresidentPresident · Presented to President.
- Oct 4, 1984Resolving differencesResolving differences · House Agreed to Senate Amendments to House Amendments.
- Resolving differencesResolving differences · Senate concurred in the House amendments with an amendment (SP 7036) by Voice Vote.
- FloorFloor · Called up by House by Unanimous Consent.
- May 15, 1984FloorFloor · Passed House (Amended) by Voice Vote.
- FloorFloor · Called up by House by Unanimous Consent.
- CommitteeCommittee · Discharged from House Oversight and Government Reform Committee
- Nov 7, 1983CommitteeCommittee · Referred to House Oversight and Government Reform Committee
- Nov 2, 1983FloorFloor · Passed Senate with amendments and an amendment to the Title by Voice Vote.
- Aug 3, 1983CommitteeCommittee · Reported by Senate Homeland Security and Governmental Affairs Committee
- Aug 1, 1983CommitteeCommittee · Markup by Senate Homeland Security and Governmental Affairs Committee
- Jun 30, 1983CommitteeCommittee · Hearings by Regulation and Government Information Subcommittee of the Senate Homeland Security and Governmental Affairs Committee
- Jun 21, 1983CommitteeCommittee · Referred to Senate Homeland Security and Governmental Affairs Committee
- IntroducedIntroduced · Introduced in the Senate
Data notes
Shows the introduction, each committee and subcommittee step the source dates (referral, hearings, markup, report, discharge), and the floor, conference, presidential and became-law steps. Calendar placements, messages between the chambers, amendments and committee report numbers are not shown for laws before the 108th Congress. Two entries the source lists twice are shown once.
Official record
The bill’s full text and every action, including introduction and committee steps, are on Congress.gov. Data through Oct 7, 2026.