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t of 2007; and (3) with respect to terrorism-focused grants, it is necessary to ensure both that the target capabilities of the highest risk areas are achieved quickly and that basic levels of preparedness, as measured by the attainment of target capabilities, are achieved nationwide. SEC. 2022. [6 U.S.C. 612] ACCOUNTABILITY. (a) Audits of Grant Programs.-- (1) Compliance requirements.-- (A) Audit requirement.--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, United States Code. (B) Access to information.--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. (C) Improper payments.--Consistent with the Improper Payments Information Act of 2002 (31 U.S.C. 3321 note), for each of the grant programs under sections 2003 and 2004 of this title and section 662 of the Post-Katrina Emergency Management Reform Act of 2006 (6 U.S.C. 762), the Administrator shall specify policies and procedures for-- (i) identifying activities funded under any such grant program that are susceptible to significant improper payments; and (ii) reporting any improper payments to the Department. (2) Agency program review.-- (A) In general.--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 Departm
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