6 U.S.C. § 612: Accountability

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 organization-wide financial and compliance audit report required under chapter 75 of title 31. 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. identifying activities funded under any such grant program that are susceptible to significant improper payments; and reporting any improper payments to the Department. Not less than once every 2 years, the Administrator shall conduct, for each State and high-risk 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.). whether the funds awarded were used in accordance with the law, program guidance, and State homeland security plans or other applicable plans; and 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. $8,000,000 for each of fiscal years 2008, 2009, and 2010; and such sums as are necessary for fiscal year 2011, and each fiscal year thereafter. ensure that any such State or high-risk urban area conducts or participates in exercises under section 748(b) of this title ; use performance metrics in accordance with the comprehensive assessment system under section 749 of this title and ensure that any such State or high-risk urban area regularly tests its progress against such metrics through the exercises required under subparagraph (A); use the remedial action management program under section 750 of this title ; and ensure that each State receiving a grant administered by the Department submits a report to the Administrator on its level of preparedness, as required by section 752(c) of this title . In conducting program reviews and performance audits under paragraph (2), the Administrator and the Inspector General of the Department shall take into account the performance assessment elements required under paragraph (3). a financial audit has identified improper payments that can be recouped; and it is cost effective to conduct a recovery audit to recapture the targeted funds. reduce the amount of payment of grant funds to the recipient by an amount equal to the amount of grants funds that were not properly expended by the recipient; limit the use of grant funds to programs, projects, or activities not affected by the failure to comply; refer the matter to the Inspector General of the Department for further investigation; terminate any payment of grant funds to be made to the recipient; or take such other action as the Administrator determines appropriate. The Administrator shall apply an appropriate penalty under subparagraph (A) until such time as the Administrator determines that the grant recipient is in full compliance with the law and with applicable guidelines or regulations of the Department. As a condition of receiving a grant under section 604 or 605 of this title, a State, high-risk urban area, or directly eligible tribe shall, not later than 30 days after the end of each Federal fiscal quarter, submit to the Administrator a report on activities performed using grant funds during that fiscal quarter. the amount obligated to that recipient under section 604 or 605 of this title in that quarter; the amount of funds received and expended under section 604 or 605 of this title by that recipient in that quarter; and a summary description of expenditures made by that recipient using such funds, and the purposes for which such expenditures were made. the amount and date of receipt of all funds received under the grant during that fiscal year; the identity of, and amount provided to, any subgrantee for that grant during that fiscal year; the amount and the dates of disbursements of all such funds expended in compliance with section 611(a)(1) of this title or under mutual aid agreements or other sharing arrangements that apply within the State, high-risk urban area, or directly eligible tribe, as applicable, during that fiscal year; and how the funds were used by each recipient or subgrantee during that fiscal year. Any State applying for a grant under section 605 of this title shall submit to the Administrator annually a State preparedness report, as required by section 752(c) of this title . The Administrator shall submit to the appropriate committees of Congress annually the Federal Preparedness Report required under section 752(a) of this title . all variables included in the risk assessment and the weights assigned to each such variable; an explanation of how each such variable, as weighted, correlates to risk, and the basis for concluding there is such a correlation; and any change in the methodologies from the previous fiscal year, including changes in variables considered, weighting of those variables, and computational methods. The information required under subparagraph (A) shall be provided in unclassified form to the greatest extent possible, and may include a classified annex if necessary. October 31; or 30 days before the issuance of any program guidance for grants administered by the Department. At the end of each fiscal year, the Administrator shall submit to the appropriate committees of Congress a report setting forth the amount of funding provided during that fiscal year to Indian tribes under any grant program administered by the Department, whether provided directly or through a subgrant from a State or high-risk urban area.