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The new legislation is intended to address some of the criticisms <br />Attachment P, to enhance audit coverage and coordination and, <br />particular, to.provide a uniform approach by the federal 9overnmer <br />to the audit of all federal assistance programs. <br /> <br />The bill that was finally passed contains a number of provtstor <br />that reflect compromises in both the House and Senate versions <br />the legislation. These were arrived at during "eleventh hou] <br />negotiations before Congress adjourned between staff members of <br />committees that handled the bills. <br /> <br />As a result of this press of time, a conference committee was nc <br />called. Therefore, all remarks made by Senate and House membe] <br />puTsuant to this Act at the time of final Senate and House acti~ <br />are the only available expressions of Congressional Intent and mu~ <br />be considered in lieu of the usual' formal conference commlttl <br />report. <br /> <br />AUDIT THRESHOLD <br /> <br />Each state and local government which receives any type of feder; <br />financial assistance, whethe~ such assistance is recelved directl <br />f~om a federal agency o~ Indirectly through anothe~ state or loc <br />government (t.e., as a subgrantee), ts covered by the Single Aud <br />Act of 1~84 (the "Act") as follows: <br /> <br /> <br />