121 STAT. 288
‘‘(A) AUDIT REQUIREMENT.—Each recipient of a grant administered by the Department that expends not less than $500,000 in Federal funds during its fiscal year shall submit to the Administrator a copy of the organizationwide financial and compliance audit report required under chapter 75 of title 31, United States Code. ‘‘(B) ACCESS TO INFORMATION.—The Department and each recipient of a grant administered by the Department shall provide the Comptroller General and any officer or employee of the Government Accountability Office with full access to information regarding the activities carried out related to any grant administered by the Department. ‘‘(C) IMPROPER PAYMENTS.—Consistent with the Improper Payments Information Act of 2002 (31 U.S.C. 3321 note), for each of the grant programs under sections 2003 and 2004 of this title and section 662 of the PostKatrina Emergency Management Reform Act of 2006 (6 U.S.C. 762), the Administrator shall specify policies and procedures for— ‘‘(i) identifying activities funded under any such grant program that are susceptible to significant improper payments; and ‘‘(ii) reporting any improper payments to the Department. ‘‘(2) AGENCY PROGRAM REVIEW.— ‘‘(A) IN GENERAL.—Not less than once every 2 years, the Administrator shall conduct, for each State and highrisk urban area receiving a grant administered by the Department, a programmatic and financial review of all grants awarded by the Department to prevent, prepare for, protect against, or respond to natural disasters, acts of terrorism, or other man-made disasters, excluding assistance provided under section 203, title IV, or title V of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5133, 5170 et seq., and 5191 et seq.). ‘‘(B) CONTENTS.—Each review under subparagraph (A) shall, at a minimum, examine— ‘‘(i) whether the funds awarded were used in accordance with the law, program guidance, and State homeland security plans or other applicable plans; and ‘‘(ii) the extent to which funds awarded enhanced the ability of a grantee to prevent, prepare for, protect against, and respond to natural disasters, acts of terrorism, and other man-made disasters. ‘‘(C) AUTHORIZATION OF APPROPRIATIONS.—In addition to any other amounts authorized to be appropriated to the Administrator, there are authorized to be appropriated to the Administrator for reviews under this paragraph— ‘‘(i) $8,000,000 for each of fiscal years 2008, 2009, and 2010; and ‘‘(ii) such sums as are necessary for fiscal year 2011, and each fiscal year thereafter. ‘‘(3) OFFICE OF INSPECTOR GENERAL PERFORMANCE AUDITS.— ‘‘(A) IN GENERAL.—In order to ensure the effective and appropriate use of grants administered by the Department,
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