Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-31/chapter-73/section-7305.md

@@ -0,0 +1,45 @@
+---
+type: "LegalText"
+title: "31 U.S.C. § 7305"
+description: "State auditing requirements"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 31
+title_name: "MONEY AND FINANCE"
+chapter_number: "73"
+chapter_name: "ADMINISTERING BLOCK GRANTS"
+section: "7305"
+citation: "31 U.S.C. § 7305"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc31@119-100.zip"
+source_identifier: "/us/usc/t31/s7305"
+source_file: "data/legal/raw/us/code/title-31/usc31.xml"
+source_hash: "30187604c9876ffa71548cb46db04f64c18f0185bfa8f80e1e44a42865b5e30c"
+raw_snapshot_hash: "94d3fba324cbbc12277242f872f8f47cff5250dbcdc0057fe857212764e4b704"
+text_hash: "9e52f18b84199092b52b6e7373bc8c2cbfabefdfce02e88184db69935a853a5f"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 31 U.S.C. § 7305 - State auditing requirements
+
+## Text
+
+(a) The chief executive officer of each State shall conduct financial and compliance audits of block grant amounts received under the Omnibus Budget Reconciliation Act of 1981 (Public Law 97–35, 95 Stat. 357) and amounts received under a consolidated assistance program established or provided for in the Act. An audit shall be conducted for the 2-year period beginning on October 1, 1981, and for each 2-year period thereafter. As far as practicable, the audit shall be conducted consistent with standards the Comptroller General prescribes for the audit of governmental entities, programs, activities, and functions.
+
+(b) An audit under subsection (a) of this section is in place of other financial and compliance audits of those amounts that the chief executive officer of the State is required to conduct under another provision of the Omnibus Budget Reconciliation Act of 1981 (Public Law 97–35, 95 Stat. 357) unless the other provision, by explicit reference to this section, provides otherwise.
+
+(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 1041.)
+
+## Notes
+
+Historical and Revision Notes Revised SectionSource (U.S. Code)Source (Statutes at Large) 730531:1243(note).Aug. 13, 1981, Pub. L. 97–35, § 1745, 95 Stat. 764. In subsection (a), the word “prescribes” is substituted for “established”, and the word “entities” is substituted for “organizations”, for consistency in the revised title and with other titles of the United States Code. In subsection (b), the words “of funds” and “conducted” are omitted as surplus.
+
+Editorial Notes
+
+References in TextThe Omnibus Budget Reconciliation Act of 1981, referred to in text, is Pub. L. 97–35, Aug. 13, 1981, 95 Stat. 357. For complete classification of this Act to the Code, see Tables.