(B) shall be available for expenditure only 
to pay the costs of activities and services for 
which the fee is imposed or with which the re-
fund or reimbursement is associated; and 
(C) shall remain available until expended. 
(3) REFUNDS.—The Board may refund any fee 
paid by mistake or any amount paid in excess of 
that required. 
SEC. 13. AUTHORITY OF THE INSPECTOR GENERAL. 
(a) IN GENERAL.—The Inspector General of the De-
partment of Homeland Security, in accordance with the 
mission of the Inspector General to prevent and detect 
fraud and abuse, shall have authority to review only the 
financial management, property management, and busi-
ness operations of the Board, including internal account-
ing and administrative control systems, to determine com-
pliance with applicable Federal laws, rules, and regula-
tions. 
(b) DUTIES.—In carrying out this section, the In-
spector General shall— 
(1) keep the Chairperson of the Board and 
Congress fully and currently informed about prob-
lems relating to administration of the internal ac-
counting and administrative control systems of the 
Board; 
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(2) issue findings and recommendations for ac-
tions to address such problems; and 
(3) report periodically to Congress on any 
progress made in implementing actions to address 
such problems. 
(c) ACCESS TO INFORMATION.—In carrying out this 
section, the Inspector General may exercise authorities 
granted to the Inspector General under subsections (a) 
and (b) of section 6 of the Inspector General Act of 1978 
(5 U.S.C. App.). 
(d) AUTHORIZATION OF APPROPRIATIONS.— 
(1) FUNDING.—There are authorized to be ap-
propriated to the Secretary of Homeland Security 
for use by the Inspector General of the Department 
of Homeland Security such sums as may be nec-
essary to cover expenses associated with activities 
pursuant to the authority exercised under this sec-
tion. 
(2) REIMBURSABLE AGREEMENT.—In the ab-
sence of an appropriation under this subsection for 
an expense referred to in paragraph (1), the Inspec-
tor General and the Board shall have a reimbursable 
agreement to cover such expense. 
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SEC. 14. EVALUATION AND AUDIT OF NATIONAL DISASTER 
SAFETY BOARD. 
(a) IN GENERAL.—As determined necessary by the 
Comptroller General of the United States or the appro-
priate congressional committees, but not less frequently 
than once every 2 years, the Comptroller General of the 
United States shall evaluate and audit the programs and 
expenditures of the Board in order to promote economy, 
efficiency, and effectiveness in the administration of the 
programs, operations, and activities of the Board. 
(b) RESPONSIBILITY OF COMPTROLLER GENERAL.— 
In carrying out subsection (a), the Comptroller General 
of the United States shall evaluate and audit the pro-
grams, operations, and activities of the Board, including— 
(1) information management and security, in-
cluding privacy protection of personally identifiable 
information; 
(2) the resource levels of the Board and man-
agement of such resources relative to the mission of 
the Board; 
(3) workforce development; 
(4) procurement and contracting planning, 
practices and policies; 
(5) the process and procedures to select an inci-
dent to review; 
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(6) the extent to which the Board follows lead-
ing practices in selected management areas; 
(7) the extent to which the Board addresses 
management challenges in completing reviews; 
(8) the extent to which the evaluation, review, 
and recommendation-issuing methodologies of the 
Board are consistent with established best practice, 
as determined by the Comptroller General; and 
(9) an impact evaluation of the work of the 
Board, using the purposes and intent described in 
this Act and by the Board, against the realized re-
sults of the Board, according to a methodology de-
termined by the Comptroller General, conducted in 
a manner that is not overly disruptive to the work 
of the Board. 
Æ 
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