Regardless of a manure's nitrogen content or if it is "hot" or "cold", it should be composted prior to use in a vegetable garden to avoid any potential problem from manure borne pathogens such as E. coli and salmonella. Or at the very least fresh manure should be applied no sooner than 90 days before harvest for aboveground fruiting crops, and 120 days before harvest of anything else.

Rodney

Well, that wasn't my question. Whether or not you WANT to compost it, it doesn't need to be composted to be beneficial to plants. Why?

Composting is a poor way to completely avoid manure-borne pathogens. Cold composting won't necessarily remove them (though careful management of the microbial community in cold compost can), and even the outer layer of a hot compost pile can preserve them in abundance.