102 STAT. 2528
PUBLIC LAW 100-504—OCT. 18, 1988 "(A) an alleged violation of a provision of a law, regulation, contract, grant, cooperative agreement, or other agreement or document governing the expenditure of funds; "(B) a finding that, at the time of the audit, such cost is not supported by adequate documentation; or "(C) a finding that the expenditure of funds for the intended purpose is unnecessary or unreasonable; "(2) the term 'unsupported cost' means a cost that is questioned by the Office because the Office found that, at the time of the audit, such cost is not supported by adequate documentation; "(3) the term 'disallowed cost' means a questioned cost that management, in a management decision, has sustained or agreed should not be charged to the Government; "(4) the term 'recommendation that funds be put to better use' means a recommendation by the Office that funds could be used more efficiently if management of an establishment took actions to implement and complete the recommendation, including— "(A) reductions in outlays; "(B) deobligation of funds from programs or operations; "(C) withdrawal of interest subsidy costs on loans or loan guarantees, insurance, or bonds; "(D) costs not incurred by implementing recommended improvements related to the operations of the establishment, a contractor or grantee; "(E) avoidance of unnecessary expenditures noted in preaward reviews of contract or grant agreements; or "(F) any other savings which are specifically identified; "(5) the term 'management decision' means the evaluation by the management of an establishment of the findings and recommendations included in an audit report and the issuance of a final decision by management concerning its response to such findings and recommendations, including actions concluded to be necessary; and "(6) the term 'final action' means— "(A) the completion of all actions that the management of an establishment has concluded, in its management decision, are necessary with respect to the findings and recommendations included in an audit report; and "(B) in the event that the management of an establishment concludes no action is necessary, final action occurs when a management decision has been made.".
SEC. 107. OATH ADMINISTRATION AUTHORITY.
5 USC app.
Section 6(a) of the Inspector General Act of 1978 is amended— (1) by redesignating paragraphs (5) through (8) as paragraphs (6) through (9), respectively, and (2) by inserting after paragraph (4) the following new paragraph: "(5) to administer to or take from any person an oath, affirmation, or affidavit, whenever necessary in the performance of the functions assigned by this Act, which oath, affirmation, or affidavit when administered or taken by or before an employee of an Office of Inspector General designated by the Inspector General shall have the same force and effect as if administered or taken by or before an officer having a seal;".