regard to other priorities of the Federal Government re-
lated to immigration enforcement. 
SEC. 6. REPORTS AND ACCOUNTABILITY. 
(a) REPORTS AND EVALUATIONS .—For each fiscal 
year, each grantee under this section during that fiscal 
year shall submit to the Attorney General a report on the 
effectiveness of activities carried out using such grant. 
Each report shall include an evaluation in such form and 
containing such information as the Attorney General may 
reasonably require. The Attorney General shall specify the 
dates on which such reports shall be submitted. 
(b) ACCOUNTABILITY.—Grants awarded under this 
Act shall be subject to the following accountability provi-
sions: 
(1) AUDIT REQUIREMENT.— 
(A) DEFINITION.—In this paragraph, the 
term ‘‘unresolved audit finding’’ means a find-
ing in the final audit report of the Inspector 
General of the Department of Justice under 
subparagraph (C) that the audited grantee has 
used grant funds for an unauthorized expendi-
ture or otherwise unallowable cost that is not 
closed or resolved within 1 year after the date 
on which 1 final audit report is issued. 
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(B) AUDITS.—Beginning in the first fiscal 
year beginning after December 13, 2016, and 
in each fiscal year thereafter, the Inspector 
General of the Department of Justice shall con-
duct audits of grantees under this section to 
prevent waste, fraud, and abuse of funds by 
grantees. The Inspector General shall determine 
the appropriate number of grantees to be au-
dited each year. 
(C) FINAL AUDIT REPORT.—The Inspector 
General of the Department of Justice shall sub-
mit to the Attorney General a final report on 
each audit conducted under subparagraph (B). 
(D) TECHNICAL ASSISTANCE.—A recipient 
of a grant under this section that is found to 
have an unresolved audit finding shall be eligi-
ble to receive prompt, individualized technical 
assistance to resolve the audit finding and to 
prevent future findings, for a period not to ex-
ceed the following 2 fiscal years. 
(E) PRIORITY.—In making grants under 
this section, the Attorney General shall give pri-
ority to applicants that did not have an unre-
solved audit finding during the 3 fiscal years 
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before submitting an application for a grant 
under this section. 
(2) NONPROFIT AGENCY REQUIREMENTS.— 
(A) DEFINITION.—For purposes of this 
paragraph and the grant program under this 
section, the term ‘‘nonprofit agency’’ means an 
organization that is described in section 
501(c)(3) of the Internal Revenue Code of 1986 
and is exempt from taxation under section 
501(a) of the Internal Revenue Code of 1986. 
(B) PROHIBITION.—The Attorney General 
may not award a grant under this section to a 
nonprofit agency that holds money in an off-
shore account for the purpose of avoiding pay-
ing the tax described in section 511(a) of the 
Internal Revenue Code of 1986. 
(C) DISCLOSURE.—Each nonprofit agency 
that is awarded a grant under this section and 
uses the procedures prescribed in regulations to 
create a rebuttable presumption of reasonable-
ness for the compensation of its officers, direc-
tors, trustees, and key employees, shall disclose 
to the Attorney General, in the application for 
the grant, the process for determining such 
compensation, including the independent per-
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sons involved in reviewing and approving such 
compensation, the comparability data used, and 
contemporaneous substantiation of the delibera-
tion and decision. Upon request, the Attorney 
General shall make the information disclosed 
under this subparagraph available for public in-
spection. 
(3) CONFERENCE EXPENDITURES.— 
(A) 
LIMITATION.—Not 
more 
than 
$100,000 of the amounts made available to the 
Department of Justice to carry out this section 
may be used by the Attorney General, or by any 
individual or entity awarded a grant under this 
section to host, or make any expenditures relat-
ing to, a conference unless the Deputy Attorney 
General provides prior written authorization 
that the funds may be expended to host the 
conference or make such expenditure. 
(B) WRITTEN
APPROVAL.—Written ap-
proval under subparagraph (A) shall include a 
written estimate of all costs associated with the 
conference, including the cost of all food, bev-
erages, audio-visual equipment, honoraria for 
speakers, and entertainment. 
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(C) REPORT.—The Deputy Attorney Gen-
eral shall submit an annual report to the Com-
mittee on the Judiciary of the Senate and the 
Committee on the Judiciary of the House of 
Representatives on all conference expenditures 
approved under this paragraph. 
(4) ANNUAL CERTIFICATION.—Beginning in the 
first fiscal year beginning after the date of enact-
ment of this Act, the Attorney General shall submit 
to the Committee on the Judiciary and the Com-
mittee on Appropriations of the Senate and the 
Committee on the Judiciary and the Committee on 
Appropriations of the House of Representatives an 
annual certification indicating whether all final audit 
reports issued by the Office of the Inspector General 
under paragraph (1) have been completed and re-
viewed by the appropriate Assistant Attorney Gen-
eral or Director. 
SEC. 7. AUTHORIZATION OF APPROPRIATIONS. 
There is authorized to be appropriated to carry out 
this Act $100,000,000 for each of fiscal years 2026 
through 2027. 
Æ 
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