---
kind: "section"
citation: "31 U.S.C. § 7503"
title: "31"
title_heading: "Money and Finance"
number: "7503"
heading: "Relation to other audit requirements"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/31/7503"
units:
  - "Subtitle V — General Assistance Administration"
  - "Chapter 75 — Requirements for Single Audits"
---

# §7503. Relation to other audit requirements

- (a) An audit conducted in accordance with this chapter shall be in lieu of any financial audit of [Federal awards](/usc/31/7501.md?p=a-4) which a [non-Federal entity](/usc/31/7501.md?p=a-13) is required to undergo under any other Federal law or regulation. To the extent that such audit provides a Federal [agency](/usc/31/6401.md?p=1) with the information it requires to carry out its responsibilities under Federal law or regulation, a Federal [agency](/usc/31/6401.md?p=1) shall rely upon and use that information.
- (b) Notwithstanding [subsection (a)](#a), a Federal [agency](/usc/31/6401.md?p=1) may conduct or arrange for additional audits which are necessary to carry out its responsibilities under Federal law or regulation. The provisions of this chapter do not authorize any [non-Federal entity](/usc/31/7501.md?p=a-13) (or [subrecipient](/usc/31/7501.md?p=a-20) thereof) to constrain, in any manner, such [agency](/usc/31/6401.md?p=1) from carrying out or arranging for such additional audits, except that the Federal [agency](/usc/31/6401.md?p=1) shall plan such audits to not be duplicative of other audits of [Federal awards](/usc/31/7501.md?p=a-4).
- (c) The provisions of this chapter do not limit the authority of Federal [agencies](/usc/31/6401.md?p=1) to conduct, or arrange for the conduct of, audits and evaluations of [Federal awards](/usc/31/7501.md?p=a-4), nor limit the authority of any Federal [agency](/usc/31/6401.md?p=1) Inspector General or other Federal official.
- (d) [Subsection (a)](#a) shall apply to a [non-Federal entity](/usc/31/7501.md?p=a-13) which undergoes an audit in accordance with this chapter even though it is not required by [section 7502(a)](/usc/31/7502.md?p=a) to have such an audit.
- (e) A Federal [agency](/usc/31/6401.md?p=1) that provides [Federal awards](/usc/31/7501.md?p=a-4) and conducts or arranges for audits of [non-Federal entities](/usc/31/7501.md?p=a-13) receiving such awards that are in addition to the audits of [non-Federal entities](/usc/31/7501.md?p=a-13) conducted pursuant to this chapter shall, consistent with other applicable law, arrange for funding the full cost of such additional audits. Any such additional audits shall be coordinated with the Federal [agency](/usc/31/6401.md?p=1) determined under criteria issued under [section 7504](/usc/31/7504.md) to preclude duplication of the audits conducted pursuant to this chapter or other additional audits.
- (f) Upon request by a Federal [agency](/usc/31/6401.md?p=1) or the [Comptroller General](/usc/31/7501.md?p=a-1), any [independent auditor](/usc/31/7501.md?p=a-8) conducting an audit pursuant to this chapter shall make the auditor’s working papers available to the Federal [agency](/usc/31/6401.md?p=1) or the [Comptroller General](/usc/31/7501.md?p=a-1) as part of a quality review, to resolve audit findings, or to carry out oversight responsibilities consistent with the purposes of this chapter. Such access to auditor’s working papers shall include the right to obtain copies.

## Source credit

(Added Pub. L. 98–502, § 2(a), Oct. 19, 1984, 98 Stat. 2332; amended Pub. L. 103–272, § 4(f)(1)(X), July 5, 1994, 108 Stat. 1363; Pub. L. 104–156, § 2, July 5, 1996, 110 Stat. 1401.)

## Notes

### Editorial Notes

### Amendments

1996—Pub. L. 104–156 reenacted section catchline without change and amended text generally, substituting present provisions for similar provisions relating to other audit requirements, including compliance and evaluation audits of individual Federal assistance programs, audits by State and local governmental entities, and provisions requiring Federal agencies to arrange for funding cost of conducting audits that are in addition to audits required by this chapter.

1994—Subsec. (a). Pub. L. 103–272 substituted “extent” for “extend” in second sentence.