120 STAT. 2844
Preparedness Act (after consultation with the States) to be necessary to— ‘‘(A) secure an accurate description of those activities; ‘‘(B) secure a complete record of the purposes for which funds were spent, and of the recipients of such funds; ‘‘(C) describe the extent to which the entity has met the goals and objectives it set forth under this section or section 319C–2; ‘‘(D) determine the extent to which funds were expended consistent with the entity’s application transmitted under this section or section 319C–2; and ‘‘(E) publish such information on a Federal Internet website consistent with subsection (k). ‘‘(2) AUDITS; IMPLEMENTATION.— ‘‘(A) IN GENERAL.—Each entity receiving funds under this section or section 319C–2 shall, not less often than once every 2 years, audit its expenditures from amounts received under this section or section 319C–2. Such audits shall be conducted by an entity independent of the agency administering a program funded under this section or section 319C–2 in accordance with the Comptroller General’s standards for auditing governmental organizations, programs, activities, and functions and generally accepted auditing standards. Within 30 days following the completion of each audit report, the entity shall submit a copy of that audit report to the Secretary. ‘‘(B) REPAYMENT.—Each entity shall repay to the United States amounts found by the Secretary, after notice and opportunity for a hearing to the entity, not to have been expended in accordance with this section or section 319C–2 and, if such repayment is not made, the Secretary may offset such amounts against the amount of any allotment to which the entity is or may become entitled under this section or section 319C–2 or may otherwise recover such amounts. ‘‘(C) WITHHOLDING OF PAYMENT.—The Secretary may, after notice and opportunity for a hearing, withhold payment of funds to any entity which is not using its allotment under this section or section 319C–2 in accordance with such section. The Secretary may withhold such funds until the Secretary finds that the reason for the withholding has been removed and there is reasonable assurance that it will not recur. ‘‘(3) MAXIMUM CARRYOVER AMOUNT.— ‘‘(A) IN GENERAL.—For each fiscal year, the Secretary, in consultation with the States and political subdivisions, shall determine the maximum percentage amount of an award under this section that an entity may carryover to the succeeding fiscal year. ‘‘(B) AMOUNT EXCEEDED.—For each fiscal year, if the percentage amount of an award under this section unexpended by an entity exceeds the maximum percentage permitted by the Secretary under subparagraph (A), the entity shall return to the Secretary the portion of the unexpended amount that exceeds the maximum amount permitted to be carried over by the Secretary.
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PUBLIC LAW 109–417—DEC. 19, 2006
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