Local Government Fiscal Assistance Amendments of 1983

[AI summary unavailable — showing source text] State and Local Fiscal Assistance Amendments of 1983 - Extends the general revenue sharing program through FY 1987. Extends through FY 1988 the provisions which allow for a State variation of local government allocations. Authorizes appropriations to the State and Local Government Fiscal Assistance Trust Fund to pay entitlement amounts to State and general local governments. Repeals the requirement that States refund categorical grant program amounts to the Federal Government before they can receive entitlement amounts. Repeals the separate law enforcement officer allocations for Louisiana. Requires a State or local government receiving a revenue sharing entitlement payment to have an audit annually (or biennially if such government operates on a biennial fiscal period). Requires such government, not later than 30 days following completion of the audit, to submit a copy to the Secretary of the Treasury for public inspection. Permits a waiver of such audit requirement if the Secretary decides that the financial statements of such government for such year cannot be audited, and the government shows substantial progress in making the statements auditable.…