; and (B) described in paragraph (1) or (2) of section 509(a) of the Internal Revenue Code of 1986. (13) Secretary The term Secretary means the Secretary of Health and Human Services. (14) Service area The term service area means the unique geographic area which the State has designated as the area to be served by an eligible entity with funding under section 679(a)(1)(B). (15) State The term State means any of the several States, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the United States Virgin Islands, American Samoa, or the Commonwealth of the Northern Mariana Islands. 674. Establishment of community services block grant program (a) Establishment of program The Secretary is authorized to establish a community services block grant program and to make grants through the program, under sections 675 and 676, to States to support local community action program plans carried out by eligible entities to reduce poverty in the communities served by such entities. (b) Authority of Secretary The Secretary is authorized to carry out other community programs described in section 691. (c) Uniform administrative requirements, cost principles, and audit requirements Notwithstanding any other provision of the Omnibus Budget Reconciliation Act of 1981 ( Public Law 97–35 ) or of section 75.101(d)(1), part 75 of title 45, Code of Federal Regulations, funds authorized to be appropriated under this subtitle shall be subject to all subparts of the uniform administrative requirements, cost principles, and audit requirements for Federal awards as adopted in regulations promulgated by the Secretary to implement the Uniform Administrative Requirements, Cost Principles, and Audit Requirements under part 200 of title 2, Code of Federal Regulations, or any corresponding similar regulation (including part 75 of title 45, Code of Federal Regulations, or any corresponding similar regulation), as well as all other Federal laws and regulations related to intergovernmental financial transactions and to administration of