Streets Act of 1968 (42 U.S.C. 3797s–6(2)) is amended 
by striking ‘‘has the meaning given that term in section 
2991(a).’’ and inserting ‘‘means an offense that— 
‘‘(A) does not have as an element the use, 
attempted use, or threatened use of physical 
force against the person or property of another; 
or 
‘‘(B) is not a felony that by its nature in-
volves a substantial risk that physical force 
against the person or property of another may 
be used in the course of committing the of-
fense.’’. 
SEC. 13. GRANT ACCOUNTABILITY. 
Section 2991 of the Omnibus Crime Control and Safe 
Streets Act of 1968 (42 U.S.C. 3797aa) is amended by 
inserting after subsection (k), as so added by section 6, 
the following: 
‘‘(l) ACCOUNTABILITY.—All grants awarded by the 
Attorney General under this section shall be subject to the 
following accountability provisions: 
‘‘(1) AUDIT REQUIREMENT.— 
‘‘(A) DEFINITION.—In this paragraph, the 
term ‘unresolved audit finding’ means a finding 
in the final audit report of the Inspector Gen-
eral of the Department of Justice that the au-
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dited grantee has utilized grant funds for an 
unauthorized expenditure or otherwise unallow-
able cost that is not closed or resolved within 
12 months from the date when the final audit 
report is issued. 
‘‘(B) AUDITS.—Beginning in the first fis-
cal year beginning after the date of enactment 
of this subsection, and in each fiscal year there-
after, the Inspector General of the Department 
of Justice shall conduct audits of recipients of 
grants under this section to prevent waste, 
fraud, and abuse of funds by grantees. The In-
spector General shall determine the appropriate 
number of grantees to be audited each year. 
‘‘(C) MANDATORY EXCLUSION.—A recipi-
ent of grant funds under this section that is 
found to have an unresolved audit finding shall 
not be eligible to receive grant funds under this 
section during the first 2 fiscal years beginning 
after the end of the 12-month period described 
in subparagraph (A). 
‘‘(D) 
PRIORITY.—In 
awarding 
grants 
under this section, the Attorney General shall 
give priority to eligible applicants that did not 
have an unresolved audit finding during the 3 
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fiscal years before submitting an application for 
a grant under this section. 
‘‘(E) REIMBURSEMENT.—If an entity is 
awarded grant funds under this section during 
the 2-fiscal-year period during which the entity 
is barred from receiving grants under subpara-
graph (C), the Attorney General shall— 
‘‘(i) deposit an amount equal to the 
amount of the grant funds that were im-
properly awarded to the grantee into the 
General Fund of the Treasury; and 
‘‘(ii) seek to recoup the costs of the 
repayment to the fund from the grant re-
cipient that was erroneously awarded grant 
funds. 
‘‘(2) 
NONPROFIT
ORGANIZATION
REQUIRE-
MENTS.— 
‘‘(A) DEFINITION.—For purposes of this 
paragraph and the grant programs under this 
part, the term ‘nonprofit organization’ 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 such Code. 
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‘‘(B) PROHIBITION.—The Attorney Gen-
eral may not award a grant under this part to 
a nonprofit organization that holds money in 
offshore accounts for the purpose of avoiding 
paying the tax described in section 511(a) of 
the Internal Revenue Code of 1986. 
‘‘(C) DISCLOSURE.—Each nonprofit orga-
nization that is awarded a grant under this sec-
tion and uses the procedures prescribed in regu-
lations to create a rebuttable presumption of 
reasonableness for the compensation of its offi-
cers, directors, trustees, and key employees, 
shall disclose to the Attorney General, in the 
application for the grant, the process for deter-
mining such compensation, including the inde-
pendent persons involved in reviewing and ap-
proving such compensation, the comparability 
data used, and contemporaneous substantiation 
of the deliberation and decision. Upon request, 
the Attorney General shall make the informa-
tion disclosed under this subparagraph available 
for public inspection. 
‘‘(3) CONFERENCE EXPENDITURES.— 
‘‘(A) LIMITATION.—No amounts made 
available to the Department of Justice under 
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