104 STAT. 4812 PUBLIC LAW 101-647—NOV. 29, 1990 State an amount which bears the same ratio to the smaount of remaining funds described in this paragraph as the population of such State bears to the population of all the States. "0)X1) Each State which receives funds under subsection (a) in a fiscal year shall distribute among units of local government, in such State for the purpose specified in section 1402 of this title that portion of such funds which bears the same ratio to the aggregate amount of such funds as the amount of funds expended by £dl units of local government in the preceding fiscal year for prosecution of child abuse offenses bears to the aggregate amount of funds expended by the State and all units of local government in such State in such preceding fiscal year for prosecution of child abuse offenses. "(2) Any funds not distributed to units of local government under paragraph (1) shall be available for expenditure by the State involved. "(3) For purposes of determining the distribution of funds under paragraph (1), the most accurate and complete data available for the fiscal year involved shall be used. If data for such fiscal year are not available, then the most accurate and complete data available for the most recent fiscal year preceding such fiscal year shall be used. "(c) No funds allocated to a State under subsection (a) or received by a State for distribution under subsection (b) may be distributed by the Director or by the State involved for any use other than a use specified in an approved application. "(d) If the Director determines, on the basis information available to the Director during any fiscal year, that a portion of the funds allocated to a State for that fiscal year will not be required or that a State will be unable to qualify or receive funds under section 1402 of this title, or that a State chooses not to participate in the program established under such section, then such portion shall be awarded by the Director to^ units of local government or combinations thereof within such State giving priority to those jurisdictions with greatest need. "RE PORTS 42 USC "SEC. 1406. (a) Each State which receives a grant under this title 3796aa-5. shall submit to the Director, for each year in which any part of such grant is expended by a State or unit of local government, a report which contains— "(1) a summary of the activities carried out with such grant and an assessment of the impact of such activities on meeting the needs identified in the State application submitted under section 1403 of this title; and "(2) such other information as the Director may require by rule. Such report shall be submitted in such form and by such time as the Director may require by rule. "(b) Not later than 90 days after the end of each fiscal year for which grants are made under this part, the Director shall submit to the Speaker of the House of Representatives and the President pro tempore of the Senate a report that includes with respect to each State— "(1) the aggregate amount of grants made under this title to such State for such fiscal year; and "(2) a summary of the information provided in compliance with subsection (a)(1).