Accountability

(a) Inspector General audit The Inspector General of the Department of Homeland Security shall carry out an audit of the program under this section each fiscal year and may carry out such other inspections of the program as the Inspector General determines appropriate. The Inspector General shall submit a report on such audit by not later than 90 days after the first date of the following fiscal year to the Committee on Appropriations of the House of Representatives and the Committee on Appropriations of the Senate. (b) Annual report The Secretary of Homeland Security shall submit a report for each fiscal year grants are made to the Committee on Homeland Security of the House of Representatives and to the Committee on Homeland Security and Governmental Affairs of the Senate that includes— (1) the total amount of grants disbursed that fiscal year; and (2) for each grantee— (A) the identity of the grantee; (B) the amount of the grant; (C) the total man-hours spent on protection of a property by the grantee; and (D) an itemized list of all equipment acquired using the grant, including the certification referred to in section 4(2)(B) for that equipment.