; and (ii) by inserting a comma after section 405(b) of this title . (B) Section 404(b)(1)(C) of title 5, United States Code, is amended by striking paragraph (1) and inserting subparagraph (A) . (4) Section 405 Section 405 of title 5, United States Code, is amended to read as follows: 405. Reports (a) Definitions In this section: (1) Disallowed costs 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. (2) Final action 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. (3) Management decision 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 the findings and recommendations, including actions concluded to be necessary. (4) Questioned cost The term questioned cost means a cost that is questioned by the Office because of— (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, the cost is not supported by adequate documentation; or (C) a finding that the expenditure of funds for the intended purpose is unnecessary or unreasonable. (5) Recommendation that funds be put to better use 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