---
kind: "section"
citation: "6 U.S.C. § 612"
title: "6"
title_heading: "Domestic Security"
number: "612"
heading: "Accountability"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/6/612"
units:
  - "Chapter 1 — Homeland Security Organization"
  - "Subchapter XV — Homeland Security Grants"
  - "Part B — Grants Administration"
---

# §612. Accountability

- (a) **Audits of grant programs—**
  - (1) **Compliance requirements—**
    - (A) **Audit requirement—** Each recipient of a grant administered by the [Department](/usc/6/101.md?p=5) that expends not less than $500,000 in Federal [funds](/usc/6/677a.md?p=5) during its fiscal year shall submit to the [Administrator](/usc/6/601.md?p=1) a copy of the organization-wide financial and compliance audit report required under chapter 75 of title 31.
    - (B) **Access to information—** The [Department](/usc/6/101.md?p=5) and each recipient of a grant administered by the [Department](/usc/6/101.md?p=5) 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](/usc/6/101.md?p=5).
    - (C) **Improper payments—** Consistent with subchapter IV of [chapter 33](/usc/31/chstIII/ch33.md) of title 31, for each of the grant programs under sections [604](/usc/6/604.md) and [605](/usc/6/605.md) of this title and [section 762 of this title](/usc/6/762.md), the [Administrator](/usc/6/601.md?p=1) 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](/usc/6/101.md?p=5).
  - (2) **Agency program review—**
    - (A) **In general—** Not less than once every 2 years, the [Administrator](/usc/6/601.md?p=1) shall conduct, for each [State](/usc/6/101.md?p=17) and [high-risk urban area](/usc/6/601.md?p=6) receiving a grant administered by the [Department](/usc/6/101.md?p=5), a programmatic and financial review of all grants awarded by the [Department](/usc/6/101.md?p=5) to prevent, prepare for, protect against, or respond to natural disasters, acts of [terrorism](/usc/6/101.md?p=18), or other man-made disasters, excluding assistance provided under [section 203](/usc/6/203.md), title IV, or title V of the Robert T. Stafford Disaster Relief and [Emergency](/usc/6/701.md?p=6) Assistance Act ([42 U.S.C. 5133](/usc/42/5133.md), 5170 et seq., and 5191 et seq.).
    - (B) **Contents—** Each review under [subparagraph (A)](#a-2-A) shall, at a minimum, examine—
      - (i) whether the [funds](/usc/6/677a.md?p=5) awarded were used in accordance with the law, program guidance, and [State](/usc/6/101.md?p=17) [homeland](/usc/6/101.md?p=1) security plans or other applicable plans; and
      - (ii) the extent to which [funds](/usc/6/677a.md?p=5) awarded enhanced the ability of a grantee to prevent, prepare for, protect against, and respond to natural disasters, acts of [terrorism](/usc/6/101.md?p=18), and other man-made disasters.
    - (C) **Authorization of appropriations—** In addition to any other amounts authorized to be appropriated to the [Administrator](/usc/6/601.md?p=1), there are authorized to be appropriated to the [Administrator](/usc/6/601.md?p=1) for reviews under this paragraph—
      - (i) $8,000,000 for each of fiscal years 2008, 2009, and 2010; and
      - (ii) such sums as are necessary for fiscal year 2011, and each fiscal year thereafter.
  - (3) **Performance assessment—** In order to ensure that [States](/usc/6/101.md?p=17) and [high-risk urban areas](/usc/6/601.md?p=6) are using grants administered by the [Department](/usc/6/101.md?p=5) appropriately to meet [target capabilities](/usc/6/601.md?p=13) and preparedness priorities, the [Administrator](/usc/6/601.md?p=1) shall—
    - (A) ensure that any such [State](/usc/6/101.md?p=17) or [high-risk urban area](/usc/6/601.md?p=6) conducts or participates in exercises under [section 748(b) of this title](/usc/6/748.md?p=b);
    - (B) use performance metrics in accordance with the comprehensive assessment system under [section 749 of this title](/usc/6/749.md) and ensure that any such [State](/usc/6/101.md?p=17) or [high-risk urban area](/usc/6/601.md?p=6) regularly tests its progress against such metrics through the exercises required under [subparagraph (A)](#a-3-A);
    - (C) use the remedial action management program under [section 750 of this title](/usc/6/750.md); and
    - (D) ensure that each [State](/usc/6/101.md?p=17) receiving a grant administered by the [Department](/usc/6/101.md?p=5) submits a report to the [Administrator](/usc/6/601.md?p=1) on its level of preparedness, as required by [section 752(c) of this title](/usc/6/752.md?p=c).
  - (4) **Consideration of assessments—** In conducting program reviews and performance audits under [paragraph (2)](#a-2), the [Administrator](/usc/6/601.md?p=1) and the Inspector General of the [Department](/usc/6/101.md?p=5) shall take into account the performance assessment elements required under [paragraph (3)](#a-3).
  - (5) **Recovery audits—** The [Administrator](/usc/6/601.md?p=1) shall conduct a recovery audit under [section 3352(i) of title 31](/usc/31/3352.md?p=i) for any grant administered by the [Department](/usc/6/101.md?p=5) with a total value of not less than $1,000,000, if the [Administrator](/usc/6/601.md?p=1) finds that—
    - (A) a financial audit has identified improper payments that can be recouped; and
    - (B) it is cost effective to conduct a recovery audit to recapture the targeted [funds](/usc/6/677a.md?p=5).
  - (6) **Remedies for noncompliance—**
    - (A) **In general—** If, as a result of a review or audit under this subsection or otherwise, the [Administrator](/usc/6/601.md?p=1) finds that a recipient of a grant under this subchapter has failed to substantially comply with any provision of law or with any regulations or guidelines of the [Department](/usc/6/101.md?p=5) regarding eligible expenditures, the [Administrator](/usc/6/601.md?p=1) shall—
      - (i) reduce the amount of payment of grant [funds](/usc/6/677a.md?p=5) to the recipient by an amount equal to the amount of grants [funds](/usc/6/677a.md?p=5) that were not properly expended by the recipient;
      - (ii) limit the use of grant [funds](/usc/6/677a.md?p=5) to programs, projects, or activities not affected by the failure to comply;
      - (iii) refer the matter to the Inspector General of the [Department](/usc/6/101.md?p=5) for further investigation;
      - (iv) terminate any payment of grant [funds](/usc/6/677a.md?p=5) to be made to the recipient; or
      - (v) take such other action as the [Administrator](/usc/6/601.md?p=1) determines appropriate.
    - (B) **Duration of penalty—** The [Administrator](/usc/6/601.md?p=1) shall apply an appropriate penalty under [subparagraph (A)](#a-6-A) until such time as the [Administrator](/usc/6/601.md?p=1) determines that the grant recipient is in full compliance with the law and with applicable guidelines or regulations of the [Department](/usc/6/101.md?p=5).
- (b) **Reports by grant recipients—**
  - (1) **Quarterly reports on homeland security spending—**
    - (A) **In general—** As a condition of receiving a grant under section [604](/usc/6/604.md) or [605](/usc/6/605.md) of this title, a [State](/usc/6/101.md?p=17), [high-risk urban area](/usc/6/601.md?p=6), or [directly eligible tribe](/usc/6/601.md?p=4) shall, not later than 30 days after the end of each Federal fiscal quarter, submit to the [Administrator](/usc/6/601.md?p=1) a report on activities performed using grant [funds](/usc/6/677a.md?p=5) during that fiscal quarter.
    - (B) **Contents—** Each report submitted under [subparagraph (A)](#b-1-A) shall at a minimum include, for the applicable [State](/usc/6/101.md?p=17), [high-risk urban area](/usc/6/601.md?p=6), or [directly eligible tribe](/usc/6/601.md?p=4), and each subgrantee thereof—
      - (i) the amount obligated to that recipient under section [604](/usc/6/604.md) or [605](/usc/6/605.md) of this title in that quarter;
      - (ii) the amount of [funds](/usc/6/677a.md?p=5) received and expended under section [604](/usc/6/604.md) or [605](/usc/6/605.md) of this title by that recipient in that quarter; and
      - (iii) a summary description of expenditures made by that recipient using such [funds](/usc/6/677a.md?p=5), and the purposes for which such expenditures were made.
    - (C) **End-of-year report—** The report submitted under [subparagraph (A)](#b-1-A) by a [State](/usc/6/101.md?p=17), [high-risk urban area](/usc/6/601.md?p=6), or [directly eligible tribe](/usc/6/601.md?p=4) relating to the last quarter of any fiscal year shall include—
      - (i) the amount and date of receipt of all [funds](/usc/6/677a.md?p=5) received under the grant during that fiscal year;
      - (ii) the identity of, and amount provided to, any subgrantee for that grant during that fiscal year;
      - (iii) the amount and the dates of disbursements of all such [funds](/usc/6/677a.md?p=5) expended in compliance with [section 611(a)(1) of this title](/usc/6/611.md?p=a-1) or under mutual aid agreements or other sharing arrangements that apply within the [State](/usc/6/101.md?p=17), [high-risk urban area](/usc/6/601.md?p=6), or [directly eligible tribe](/usc/6/601.md?p=4), as applicable, during that fiscal year; and
      - (iv) how the [funds](/usc/6/677a.md?p=5) were used by each recipient or subgrantee during that fiscal year.
  - (2) **Annual report—** Any [State](/usc/6/101.md?p=17) applying for a grant under [section 605 of this title](/usc/6/605.md) shall submit to the [Administrator](/usc/6/601.md?p=1) annually a [State](/usc/6/101.md?p=17) preparedness report, as required by [section 752(c) of this title](/usc/6/752.md?p=c).
- (c) **Reports by the Administrator—**
  - (1) **Federal Preparedness Report—** The [Administrator](/usc/6/601.md?p=1) shall submit to the [appropriate committees of Congress](/usc/6/601.md?p=2) annually the Federal Preparedness Report required under [section 752(a) of this title](/usc/6/752.md?p=a).
  - (2) **Risk assessment—**
    - (A) **In general—** For each fiscal year, the [Administrator](/usc/6/601.md?p=1) shall provide to the [appropriate committees of Congress](/usc/6/601.md?p=2) a detailed and comprehensive explanation of the methodologies used to calculate risk and compute the allocation of [funds](/usc/6/677a.md?p=5) for grants administered by the [Department](/usc/6/101.md?p=5), including—
      - (i) all variables included in the risk assessment and the weights assigned to each such variable;
      - (ii) an explanation of how each such variable, as weighted, correlates to risk, and the basis for concluding there is such a correlation; and
      - (iii) any change in the methodologies from the previous fiscal year, including changes in variables considered, weighting of those variables, and computational methods.
    - (B) **Classified annex—** The information required under [subparagraph (A)](#c-2-A) shall be provided in unclassified form to the greatest extent possible, and may include a classified annex if necessary.
    - (C) **Deadline—** For each fiscal year, the information required under [subparagraph (A)](#c-2-A) shall be provided on the earlier of—
      - (i) October 31; or
      - (ii) 30 days before the issuance of any program guidance for grants administered by the [Department](/usc/6/101.md?p=5).
  - (3) **Tribal funding report—** At the end of each fiscal year, the [Administrator](/usc/6/601.md?p=1) shall submit to the [appropriate committees of Congress](/usc/6/601.md?p=2) a report setting forth the amount of funding provided during that fiscal year to [Indian tribes](/usc/6/601.md?p=7) under any grant program administered by the [Department](/usc/6/101.md?p=5), whether provided directly or through a subgrant from a [State](/usc/6/101.md?p=17) or [high-risk urban area](/usc/6/601.md?p=6).

## Source credit

(Pub. L. 107–296, title XX, § 2022, as added Pub. L. 110–53, title I, § 101, Aug. 3, 2007, 121 Stat. 287; amended Pub. L. 111–204, § 2(h)(6)(B)(iii), July 22, 2010, 124 Stat. 2231; Pub. L. 113–284, § 2(c)(1), (2), Dec. 18, 2014, 128 Stat. 3089; Pub. L. 116–117, § 3(b)(2), Mar. 2, 2020, 134 Stat. 133.)

## Notes

### Editorial Notes

### References in Text

The Robert T. Stafford Disaster Relief and Emergency Assistance Act, referred to in subsec. (a)(2)(A), is Pub. L. 93–288, May 22, 1974, 88 Stat. 143. Section 203 of the Act is classified to section 5133 of Title 42, The Public Health and Welfare. Titles IV and V of the Act are classified generally to subchapters IV (§ 5170 et seq.) and IV–A (§ 5191 et seq.), respectively, of chapter 68 of Title 42. For complete classification of this Act to the Code, see Short Title note set out under section 5121 of Title 42 and Tables.

### Amendments

2020—Subsec. (a)(1)(C). Pub. L. 116–117, § 3(b)(2)(A), substituted “Consistent with subchapter IV of chapter 33 of title 31” for “Consistent with the Improper Payments Information Act of 2002 (31 U.S.C. 3321 note)” in introductory provisions.

Subsec. (a)(5). Pub. L. 116–117, § 3(b)(2)(B), substituted “section 3352(i) of title 31” for “section 2(h) of the Improper Payments Elimination and Recovery Act of 2010 (31 U.S.C. 3321 note)” in introductory provisions.

2014—Subsec. (a)(3) to (7). Pub. L. 113–284 redesignated pars. (4) to (7) as (3) to (6), respectively, substituted, in par. (4), “paragraph (2)” for “paragraphs (2) and (3)” and “paragraph (3)” for “paragraph (4)”, and struck out former par. (3) which related to Office of Inspector General performance audits.

2010—Subsec. (a)(6). Pub. L. 111–204 substituted “under section 2(h) of the Improper Payments Elimination and Recovery Act of 2010 (31 U.S.C. 3321 note)” for “(as that term is defined by the Director of the Office of Management and Budget under section 3561 of title 31)”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 2014 Amendment

Pub. L. 113–284, § 2(c)(3), Dec. 18, 2014, 128 Stat. 3090, provided that: “The amendments made by this subsection [amending this section] shall take effect on January 1, 2015.”