PUBLIC LAW 104-156—JULY 5, 1996 110 STAT. 1397 "(4) 'Federal awards' means Federal financial assistance and Federal cost-reimbursement contracts that non-Federal entities receive directly from Federal awarding agencies or indirectly from pass-through entities; "(5) 'Federal financial assistance' means assistance that non-Federal entities receive or administer in the form of grants, loans, loan guarantees, property, cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, or other assistance, but does not include amounts received as reimbursement for services rendered to individuals in accordance with guidance issued by the Director; "(6) 'Federal program' means all Federal awards to a non- Federal entity assigned a single number in the Catalog of Federal Domestic Assistance or encompassed in a group of numbers or other category as defined by the Director; "(7) 'generally accepted government auditing standards' means the government auditing standards issued by the Comptroller General; "(8) 'independent auditor' means— "(A) an external State or local government auditor who meets the independence standards included in generally accepted government auditing standards; or "(B) a public accountant who meets such independence standards; "(9) 'Indian tribe' means any Indian tribe, band, nation, or other organized group or community, including any Alaskan Native village or regional or village corporation (as defined in, or established under, the Alaskan Native Claims Settlement Act) that is recognized by the United States as eligible for the special programs and services provided by the United States to Indians because of their status as Indians; "(10) 'internal controls' means a process, effected by an entity's management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: "(A) Effectiveness and efficiency of operations. "(B) Reliability of financial reporting. "(C) Compliance with applicable laws and regulations; "(11) 'local government' means any unit of local government within a State, including a county, borough, municipality, city, town, township, parish, local public authority, special district, school district, intrastate district, council of governments, any other instrumentality of local government and, in accordance with guidelines issued by the Director, a group of local governments; "(12) 'major program' means a Federal program identified in accordance with risk-based criteria prescribed by the Director under this chapter, subject to the limitations described under subsection (b); "(13) 'non-Federal entity' means a State, local government, or nonprofit organization; "(14) 'nonprofit organization' means any corporation, trust, association, cooperative, or other organization that— "(A) is operated primarily for scientific, educational, service, charitable, or similar purposes in the public interest; "(B) is not organized primarily for profit; and
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