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31 U.S. Code § 7502 - Audit requirements; exemptions
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(A) Each non-Federal entity that expends a total amount of Federal awards equal to or in excess of $300,000 or such other amount specified by the Director under subsection (a)(3) in any fiscal year of such non-Federal entity shall have either a single audit or a program-specific audit made for such fiscal year in accordance with the requirements of this chapter.
(B) Each such non-Federal entity that expends Federal awards under more than one Federal program shall undergo a single audit in accordance with the requirements of subsections (b) through (i) of this section and guidance issued by the Director under section 7505.
(C) Each such non-Federal entity that expends awards under only one Federal program and is not subject to laws, regulations, or Federal award agreements that require a financial statement audit of the non-Federal entity, may elect to have a program-specific audit conducted in accordance with applicable provisions of this section and guidance issued by the Director under section 7505.
(A) Each non-Federal entity that expends a total amount of Federal awards of less than $300,000 or such other amount specified by the Director under subsection (a)(3) in any fiscal year of such entity, shall be exempt for such fiscal year from compliance with—
(B) The provisions of subparagraph (A)(ii) of this paragraph shall not exempt a non-Federal entity from compliance with any provision of a Federal statute or regulation that requires such non-Federal entity to maintain records concerning Federal awards provided to such non-Federal entity or that permits a Federal agency, pass-through entity, or the Comptroller General access to such records.
(1) Except as provided in paragraphs (2) and (3), audits conducted pursuant to this chapter shall be conducted annually.
(2) A State or local government that is required by constitution or statute, in effect on January 1, 1987, to undergo its audits less frequently than annually, is permitted to undergo its audits pursuant to this chapter biennially. Audits conducted biennially under the provisions of this paragraph shall cover both years within the biennial period.
(3) Any nonprofit organization that had biennial audits for all biennial periods ending between July 1, 1992, and January 1, 1995, is permitted to undergo its audits pursuant to this chapter biennially. Audits conducted biennially under the provisions of this paragraph shall cover both years within the biennial period.
(c) Each audit conducted pursuant to subsection (a) shall be conducted by an independent auditor in accordance with generally accepted government auditing standards, except that, for the purposes of this chapter, performance audits shall not be required except as authorized by the Director.
(d) Each single audit conducted pursuant to subsection (a) for any fiscal year shall—
(2) at the option of such non-Federal entity such audit shall include a series of audits that cover departments, agencies, and other organizational units which expended or otherwise administered Federal awards during such fiscal year provided that each such audit shall encompass the financial statements and schedule of expenditures of Federal awards for each such department, agency, and organizational unit, which shall be considered to be a non-Federal entity.
(e) The auditor shall—
(1) determine whether the financial statements are presented fairly in all material respects in conformity with generally accepted accounting principles;
(2) determine whether the schedule of expenditures of Federal awards is presented fairly in all material respects in relation to the financial statements taken as a whole;
(3) with respect to internal controls pertaining to the compliance requirements for each major program—
(1) Each Federal agency which provides Federal awards to a recipient shall—
(A) provide such recipient the program names (and any identifying numbers) from which such awards are derived, and the Federal requirements which govern the use of such awards and the requirements of this chapter; and
(2) Each pass-through entity shall—
(A) provide such subrecipient the program names (and any identifying numbers) from which such assistance is derived, and the Federal requirements which govern the use of such awards and the requirements of this chapter;
(B) monitor the subrecipient's use of Federal awards through site visits, limited scope audits, or other means;
(C) review the audit of a subrecipient as necessary to determine whether prompt and appropriate corrective action has been taken with respect to audit findings, as defined by the Director, pertaining to Federal awards provided to the subrecipient by the pass-through entity; and
(D) require each of its subrecipients of Federal awards to permit, as a condition of receiving Federal awards, the independent auditor of the pass-through entity to have such access to the subrecipient's records and financial statements as may be necessary for the pass-through entity to comply with this chapter.
(1) The auditor shall report on the results of any audit conducted pursuant to this section, in accordance with guidance issued by the Director.
(h) The non-Federal entity shall transmit the reporting package, which shall include the non-Federal entity's financial statements, schedule of expenditures of Federal awards, corrective action plan defined under subsection (i), and auditor's reports developed pursuant to this section, to a Federal clearinghouse designated by the Director, and make it available for public inspection within the earlier of—
(A) for a transition period of at least 2 years after the effective date of the Single Audit Act Amendments of 1996, as established by the Director, 13 months after the end of the period audited; or
(B) for fiscal years beginning after the period specified in subparagraph (A), 9 months after the end of the period audited, or within a longer timeframe authorized by the Federal agency, determined under criteria issued under section 7504, when the 9-month timeframe would place an undue burden on the non-Federal entity.
(i) If an audit conducted pursuant to this section discloses any audit findings, as defined by the Director, including material noncompliance with individual compliance requirements for a major program by, or reportable conditions in the internal controls of, the non-Federal entity with respect to the matters described in subsection (e), the non-Federal entity shall submit to Federal officials designated by the Director, a plan for corrective action to eliminate such audit findings or reportable conditions or a statement describing the reasons that corrective action is not necessary. Such plan shall be consistent with the audit resolution standard promulgated by the Comptroller General (as part of the standards for internal controls in the Federal Government) pursuant to section 3512 (c).
(j) The Director may authorize pilot projects to test alternative methods of achieving the purposes of this chapter. Such pilot projects may begin only after consultation with the Chair and Ranking Minority Member of the Committee on Governmental Affairs of the Senate and the Chair and Ranking Minority Member of the Committee on Government Reform and Oversight of the House of Representatives.
Source(Added Pub. L. 98–502, § 2(a),Oct. 19, 1984, 98 Stat. 2329; amended Pub. L. 103–272, § 4(f)(1)(W),July 5, 1994, 108 Stat. 1363; Pub. L. 104–156, § 2,July 5, 1996, 110 Stat. 1399.)
References in Text
The effective date of the Single Audit Act Amendments of 1996, referred to in subsec. (h)(2)(A), is the effective date of Pub. L. 104–156, which is classified generally to this chapter. See section 7507 of this title.
1996—Pub. L. 104–156reenacted section catchline without change and amended text generally, substituting present provisions for similar provisions relating to audit requirements and exemptions from such requirements for State and local governments receiving Federal financial assistance of $100,000 or more in any fiscal year and requiring audits to be conducted annually in most instances, to cover entirety of government operations, for reports to be made on audits in specified time period, and for appropriate corrective action plans to be submitted to Federal officials for any material State or local noncompliance with Federal laws and regulations.
1994—Subsec. (b)(2). Pub. L. 103–272, § 4(f)(1)(W), substituted "October 19, 1984" for "the date of enactment of this chapter" in subpar. (A) and for "such date" in subpar. (B).
Subsec. (d)(5), (6). Pub. L. 103–272, § 4(f)(1)(W)(iii), redesignated par. (6) as (5) and struck out former par. (5) which read as follows: "Each State or local government which, in any fiscal year of such government, receives directly from the Department of the Treasury a total of $25,000 or more under chapter 67 of this title (relating to general revenue sharing) and which is required to conduct an audit pursuant to this chapter for such fiscal year shall not have the option provided by paragraph (1)(A) for such fiscal year."
Subsec. (g). Pub. L. 103–272, § 4(f)(1)(W)(iv), substituted "section 3512 (c)" for "section 3512 (b)".
Change of Name
Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Governmental Affairs of Senate, effective Jan. 4, 2005, by Senate Resolution No. 445, One Hundred Eighth Congress, Oct. 9, 2004.
Committee on Government Reform and Oversight of House of Representatives changed to Committee on Government Reform of House of Representatives by House Resolution No. 5, One Hundred Sixth Congress, Jan. 6, 1999. Committee on Government Reform of House of Representatives changed to Committee on Oversight and Government Reform of House of Representatives by House Resolution No. 6, One Hundred Tenth Congress, Jan. 5, 2007.
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O'Fallon, MO (KSDK) - The St. Charles County Prosecuting Attorney's Office charged an 18-year-old O'Fallon man for allegedly breaking into a woman's home to steal items and having inappropriate sexual contact with her.
According to court documents, the incident happened November 18 at 5 a.m. in a home in the 400 block of St. Matthew.
The victim said she woke up to discover a man standing near her bed. A male companion in the bed with the victim chased the suspect out the home. The suspect lost his shoe.
The victim told police she recognized her assailant as a next door neighbor. She said he was tapping on her bedroom window earlier in the night, asking her to hang out with him. The victim also noticed a radio was missing from the home.
Investigators discovered the radio and a matching shoe inside the home of Jacob Roberts. A shoe print was recovered that matched the shoe style worn by the suspect. And a butter knife used to pry open the window screen was also found inside Jacob Roberts' home.
Police said Jacob Roberts admitted to the crimes at the scene and later made a written confession.
Prosecutors said Roberts was a transient and had just moved back in with his mother for one day.


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COMMON BRAND NAME(S): Maxair Autohaler
Pirbuterol is used to treat wheezing and shortness of breath that commonly occur with lung problems (e.g., asthma, chronic obstructive pulmonary disease-COPD). Controlling these symptoms can decrease time lost from work or school. Pirbuterol is a bronchodilator (beta-2 receptor agonist) that works by opening breathing passages to make breathing easier. This medicine comes in an inhaler that automatically releases a puff of medicine when you inhale. The inhaler allows the drug to reach deep into the lungs for the most benefit. Because this type of inhaler is used differently than other types, be sure to follow directions closely.
Read the Patient Information Leaflet for instructions on proper use of this medication and the proper cleaning of the mouthpiece. Consult your doctor or pharmacist if you have any questions.
Shake the canister well before each test spray and inhalation. Follow the instructions for test sprays in the air if you are using a new canister or if you have not used it for 48 hours. This is also called priming your inhaler. Avoid spraying the medication in your eyes. A fine mist is a sign that the inhaler is working properly.
Use this medication exactly as prescribed. Inhale by mouth, usually every 4 to 6 hours as needed or as directed by your doctor. Take the cap off the mouthpiece and prepare the inhaler as shown in the Patient Information Leaflet. Place the mouthpiece near your mouth and exhale. Place the mouthpiece fully into your mouth and breathe in deeply. Hold your breath for 10 seconds if possible to allow the drug to be absorbed. If more than one inhalation is prescribed, wait at least 1 full minute between inhalations. Rinse your mouth after using this medication to help prevent dryness and throat irritation.
If you are using other inhalers at the same time, wait at least 1 minute between the use of each medication.
Dosage is based on your medical condition and response to therapy. Take this medication exactly as directed to get the most benefit from it. Do not take more of this medication or take it more often than recommended by your doctor.
Clean the mouthpiece at least once weekly as directed in the Patient Information Leaflet. It should also be cleaned any time it appears to be clogged or is not working correctly.
If you notice less effect than usual from this medication, if your symptoms get worse, or if you feel you need to take any of your asthma medications more often than recommended, seek immediate medical attention.
Keep track of the number of inhalations used from each canister. Discard the canister after you have used the number of inhalations marked on the manufacturer's package. Sprays used to prime the inhaler should also be counted. Do not float the metal canister in water to test whether any more drug is left in the canister.
Learn which of your inhalers you should use every day (controller drugs) and which you should use if your breathing suddenly worsens (quick-relief drugs). Ask your doctor ahead of time what you should do if you have new or worsening cough or shortness of breath, wheezing, increased sputum, worsening peak flow meter readings, waking up at night with trouble breathing, if you use your quick-relief inhaler more often (more than 2 days a week), or if your quick-relief inhaler does not seem to be working well. Learn when you can treat sudden breathing problems by yourself and when you must get medical help right away.
Headache, nausea, vomiting, nervousness, dizziness, shaking (tremor), trouble sleeping, stomach upset, dry mouth, bad taste, cough, or sore throat may occur. If any of these effects persist or worsen, notify your doctor or pharmacist promptly.
Remember that your doctor has prescribed this medication because he or she has judged that the benefit to you is greater than the risk of side effects. Many people using this medication do not have serious side effects.
This medication may raise your blood pressure. Check your blood pressure regularly and tell your doctor if the results are high.
Tell your doctor right away if any of these unlikely but serious side effects occur: fast/pounding heartbeat, muscle cramps, weakness.
Get medical help right away if you have any very serious side effects, including: chest pain, irregular heartbeat, rapid breathing, confusion.
Rarely, this medication has caused severe (rarely fatal), sudden worsening of breathing problems/asthma (paradoxical bronchospasm). If you experience sudden wheezing, seek immediate medical attention.
A very serious allergic reaction to this drug is rare. However, seek immediate medical attention if you notice any symptoms of a serious allergic reaction, including: rash, itching/swelling (especially of the face/tongue/throat), severe dizziness, trouble breathing.
This is not a complete list of possible side effects. If you notice other effects not listed above, contact your doctor or pharmacist.
In the US -
Call your doctor for medical advice about side effects. You may report side effects to FDA at 1-800-FDA-1088 or at www.fda.gov/medwatch.
In Canada - Call your doctor for medical advice about side effects. You may report side effects to Health Canada at 1-866-234-2345.
Before taking pirbuterol, tell your doctor or pharmacist if you are allergic to it; or to similar bronchodilators (e.g., albuterol, levalbuterol, salmeterol); or to sympathomimetic drugs (e.g., epinephrine, pseudoephedrine); or if you have any other allergies. This product may contain inactive ingredients, which can cause allergic reactions or other problems. Talk to your pharmacist for more details.
Before using this medication, tell your doctor or pharmacist your medical history, especially of: heart disease (e.g., high blood pressure, abnormal heart rhythm, coronary insufficiency), seizures, overactive thyroid (hyperthyroidism), diabetes, low blood potassium level (hypokalemia).
This drug may make you dizzy. Do not drive, use machinery, or do any activity that requires alertness until you are sure you can perform such activities safely. Limit alcoholic beverages.
Before having surgery, tell your doctor or dentist about all the products you use (including prescription drugs, nonprescription drugs, and herbal products).
Caution is advised when using this drug in the elderly because they may be more sensitive to the effects of the drug, especially the effects on the heart.
During pregnancy, this medication should be used only when clearly needed. Discuss the risks and benefits with your doctor.
It is not known whether this drug passes into breast milk. Consult your doctor before breast-feeding.
Drug interactions may change how your medications work or increase your risk for serious side effects. This document does not contain all possible drug interactions. Keep a list of all the products you use (including prescription/nonprescription drugs and herbal products) and share it with your doctor and pharmacist. Do not start, stop, or change the dosage of any medicines without your doctor's approval.
If overdose is suspected, contact a poison control center or emergency room right away. US residents can call their local poison control center at 1-800-222-1222. Canada residents can call a provincial poison control center. Symptoms of overdose may include: chest pain, fast/pounding/irregular heartbeat, headache, shaking (tremors), nervousness, weakness, severe dizziness, seizures.
Do not share this medication with others.
Avoid allergens, irritants, smoking, and other factors that make asthma worse.
Laboratory and/or medical tests (e.g., blood pressure, heart rate, EKG, blood potassium levels) may be performed from time to time to monitor your progress or check for side effects. Consult your doctor for more details.
Learn to use a peak flow meter, use it daily, and promptly report worsening asthma (such as readings in the yellow/red range or increased use of quick-relief inhalers).
If you are using pirbuterol regularly and miss a dose, use it as soon as you remember. If it is near the time of the next dose, skip the missed dose and resume your usual dosing schedule. Do not double the dose to catch up.
Store at room temperature between 59-86 degrees F (15-30 degrees C) away from light and moisture. Do not puncture the canister or expose it to high heat or open flame. Do not store in the bathroom. Keep all medicines away from children and pets.
Do not flush medications down the toilet or pour them into a drain unless instructed to do so. Properly discard this product when it is expired or no longer needed. Consult your pharmacist or local waste disposal company for more details about how to safely discard your product.
MEDICAL ALERT: Your condition can cause complications in a medical emergency. For information about enrolling in MedicAlert, call 1-888-633-4298 (US) or 1-800-668-1507 (Canada).
Information last revised October 2015. Copyright(c) 2015 First Databank, Inc.
Sorry. No images are available for this medication.
With WebMD's Medicine Cabinet, you can check interactions with drugs.Go to medicine cabinet
©2005-2016 WebMD, LLC. All rights reserved.
WebMD does not provide medical advice, diagnosis or treatment. See additional information.


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All lanes open to traffic in Minocqua
Submitted: 06/28/2013
Ben Meyer
Executive Producer
- Visitors to Minocqua won't have to worry about road construction again until September.
Just in time for the Independence Day holiday, all lanes on Highway 51 will be open.
The Wisconsin Department of Transportation wanted to make sure the major tourist season was not slowed down by construction.
A spokesperson today told us that despite the variable weather, the plan is right on schedule.
The $4.6 million makeover will be complete in November.
Traffic had been narrowed to one lane each way since March.
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Shoreland zoning vote plays a role in unseating Vilas County Board Supervisor
Submitted: 05/04/2016
Play Video
- Last year, every member of the Vilas County Board voted to send a pointed message on shoreland zoning to Wisconsin's state legislature.
Every member--except one.
Eighteen board members voted for a resolution saying the new, relaxed state shoreland zoning rules were no good. Those board members believed the county's own, stricter shoreline zoning rules served its lakes well.
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Three Lakes High School students learn dangers of texting and driving
Submitted: 05/04/2016
Play Video
- Texting makes communication easier and more efficient than ever.
But students at Three Lakes Junior and Senior High School learned Wednesday that, when you're driving, texting can wait. Students gathered in the gym to learn the dangers of distracted driving as part of AT&T's It Can Wait campaign.
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Antigo shooting victim speaks out, recovers at home
Submitted: 05/04/2016
Play Video
- For the last week and a half many people shared stories of shock, sadness, fear and hope out of Antigo.
Police, students and clergy all spoke out, struggling to figure out why the prom night shooting happened.
For the first time on Wednesday, one shooting victim told his story.
Collin Cooper, 18, said he's doing ok. He spent nearly seven days in the hospital, undergoing three surgeries to get the leg just below the knee on the right track to heal properly. He wraps an ace bandage around his left calf, which covers the wound. He also has stitches from where doctors made incisions during surgery. He also has a vacuum-assisted closure, or V.A.C., for the wound.
"I can't walk yet," Cooper said. "But they said I can put pressure on it in about three to four weeks, I think they said. But I wont be back to walking on it fully for three to four months."
He said doctors told him the bullet shattered 10 percent of his tibia, a major bone in the calf.
"They said the lucky part is it didn't hit any major arteries and it only nicked one vein," Cooper added.
Now Cooper has to sit at home and rest up. His blood levels are still low, and it hurts to hold his leg vertically. Several times a day he has to do ankle and knee exercises to strengthen the muscles around them. Otherwise he has to keep his leg elevated, even while he sleeps, which is in a hospital bed the family already had. He said it's hard sometimes to take it so easy because he's been on several sports teams throughout high school and is used to being very active.
He says when family and friends aren't visiting him at home, he plays video games and watches TV. He can't yet return to school, so he his doing some work from home.
But when you ask Cooper about how he's processing the shooting at prom, he just shrugs.
"I'm kind of bummed to be down right now but I'm thankful and lucky that it was just this and it could have been a lot worse," Cooper said.
He's been bombarded on social media, flooded with questions and friend requests. He's only posted several times since the shooting, with the #AntigoStrong hashtag that's been trending on social media since the prom.
The oldest of five has leaned on his faith, his family and his friends.
"I'm fine I just want people to worry about Collin," said Cooper's friend Spencer Fittante, 17, who was walking out of prom with Cooper when he was shot. Fittante helped tie a his tie around Cooper's leg as a tourniquet.
"I never thought anything like that would ever happen to us, ever," Fittante said.
Still, Cooper won't let the injury keep him from working this summer or walking across the stage at graduation. He joked about practicing walking up stairs with his crutches. He said he thinks his humor helps him cope.
He's proud of and humbled by the Antigo community. He said there are days when it gets hard, but he's got the support of his family and friends. He wants to move on, but he also thinks sharing his experience might be able to help others.
"It's cool to see how the town has rallied around me and the all the other victims," Cooper said. "I think it's kind of a cool opportunity to have to share with people what happened. And I can kind of help them through things too. So I mean I want to put some of it in the past but some of it I want to hold onto so I can be able to help people in the future."
Cooper said his date who was grazed by a bullet is also doing well. He said she is back at school in Illinois. Cooper still plans to work this summer and attend college in the fall.
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Prosecutors charge man in interstate shooting
Submitted: 05/04/2016
- Wisconsin prosecutors have charged a man accused of killing an Illinois woman in a random drive-by shooting along an interstate.
Twenty-year-old Zachary Hays was charged Wednesday with first-degree intentional homicide and first-degree recklessly endangering safety.
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New evidence causes historians to question whether WWII vet from Antigo helped raise Iwo Jima flag
Submitted: 05/04/2016
- The photo of American soldiers raising the flag over Iwo Jima brings Americans a lot of pride, especially the people of Antigo. But more than 70 years after that photo was taken, history buffs are questioning whether Antigo's own John Bradley is, in fact, in that photo as previously believed. The Marines have now opened an investigation in an attempt to answer that question.
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Presque Isle Zoning Committee votes against changing zoning for water bottling plant
Submitted: 05/04/2016
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- We told you last year about a possible water bottling plant in Minocqua, that didn't end up happening.
Instead, project leaders tried to open the bottling facility in Presque Isle, but that might not happen either.
The Presque Isle Zoning Committee voted Wednesday against changing zoning rules for the plant.
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Antigo Strong: Northland Pines students wear maroon to support Northwoods neighbors
Submitted: 05/04/2016
Play Video
- With her hands folded and head bowed, Northland Pines Senior Class President Sam Hytry stood humbled and empowered Wednesday afternoon.
"I'm praying for Antigo and everyone else that's involved," Hytry said.
Hytry shared those prayers during the school day through a smartphone.
"We sent out an email yesterday and we also used social media like Twitter and Facebook to kind of get the word out too," Hytry said.
The word was actually two, combined in a hashtag: "#AntigoStrong."
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Tell House Republicans to pass the Violence Against Women Act
Update: Victory! On February 28, House Republicans relented and allowed a vote on the expanded, bi-partisan version of the Violence Against Women Act. It passed the House overwhelmingly, and will be signed into law.
Thank you to everyone who took action. Please, click here to go to Daily Kos.
The Violence Against Women Act provides critical resources to reduce and respond to violent crimes against women, including funding for police training to handle cases involving sexual assault. Since it became law in 1994, incidents of domestic violence against women have dropped by over 50 percent.
For the second time in two years, the Senate has passed an expanded, bipartisan reauthorization of the Violence Against Women Act. It will extend protections to many whose needs were previously not met by the law, including the LGBT community, Native Americans, and immigrants.
However, House Republicans have so far refused to reauthorize the expanded bill; in fact, they're so obstructionist that they have allowed the entire law to lapse.
Please sign the petition from Daily Kos and the Democratic Senatorial Campaign Committee urging House Republicans to protect all women by passing the Senate version of the expanded, bipartisan Violence Against Women Act.
All women, regardless of nationality, citizenship status, or sexual orientation deserve equal protections against violence and sexual assault. We strongly urge you to immediately pass the Senate version of the expanded, bipartisan reauthorization of the Violence Against Women Act to strengthen protections for vulnerable women across the country.
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Ok so maybe the babies for dinner blog didn't exactly sit well in your stomach (pardon the pun).
So…being the fair and liberal journalist that I am, I tried to think of other possible uses for babies, perhaps something a little more politically correct.
I couldn't do it.
Babies are bald, puffy, bite sized old men. They have no motor skills and basically just flop around and cry and poop themselves all day. The only time you will catch em smiling is when they get the poop out and when they get to bask in the glory of having you clean it for them. Not only did you suffer 9 months of carrying them around in your belly (or dealing with the woman that did), you are expected to wait on them hand and foot. Those elitist bastards! What good are they? If we have to have babies in this world, the best thing we can do is make them pleasant to look at.
At frightcatalog.com we have the solution (though not the politically correct solution) to your baby woes. Forget the bibs and the cutsey dresses and typical designer baby outfits you buy your spawn to fit into society. Turn your baby into something useful and/or likable.
Do you remember when you were little and all you ever wanted was a pony? You sat in class daydreaming what your horsey would look like and all the hours you would spend at the barn brushing his mane and tail and giving him kisses? You knew that when you got your very own horse you would be the luckiest girl in the world…. and then… you met Johnny and got knocked up. You pushed your dreams of horses aside and imagined a life with Johnny and your new baby. You would be a stay at home mom and he would work and pay the bills. Perfect family.
But then Johnny watched you get fat and moody. He ditched you on prom night for the thin and non stretchmarked cheerleading captain while you sat in the corner in your pregnancy prom dress carrying the spawn of satan. I know how hopeless you feel, but cheer up! You can still live your dreams! We have for you the Horse Infant Costume available for less than the cost of a month's birth control prescription. You can even put peanut butter to the roof of his mouth and make him talk like Mr Ed. Odds are the baby will still smell worse than a horse, but at least if he is dressed like one it will make it more enjoyable to clean.
If that doesn't work for you, I've got plenty more ideas in my head on just how to make your baby more appealing and/or useful for society. I have heard your cries and I have provided a solution! We don't have to eat them to enjoy them.
Disclaimer: We do not endorse riding of your horse baby. It may result in suffocation and subsequent death.