; (B) food waste prevention and food rescue infrastructure facilities, including storage, handling, and transportation facilities; or (C) subject to paragraph (3), large-scale composting or anaerobic digestion food waste-to-energy projects, excluding landfills. (2) Preferences In providing grants under paragraph (1), the Secretary shall give preference to projects— (A) (i) for the purpose described in paragraph (1)(A); or (ii) that are consistent with a State organic waste reduction plan; and (B) in the case of a project for the purpose described in paragraph (1)(C), that use food scraps as undigested biomass. (3) Requirement for food waste-to-energy projects To receive a grant under paragraph (1)(C), a large-scale composting or anaerobic digestion food waste-to-energy project shall have in effect a written end-product recycling plan that— (A) provides for the use of the material resulting from the project, in accordance with guidelines that the Administrator of the Environmental Protection Agency shall establish; and (B) ensures that the use of the material resulting from the project does not create an environmental hazard. (b) Authorization of appropriations There is authorized to be appropriated to carry out this section $100,000,000 for each fiscal year. 505. Government Accountability Office audit (a) In general Not later than 2 years after the date of enactment of this Act, the Comptroller General of the United States (referred to in this section as the Comptroller General ) shall conduct an audit to assess estimates of postharvest food loss and waste in the United States, including estimates by the Department of Agriculture and other government, academic, and industry stakeholders. (b) Requirements The Comptroller General, as part of the audit conducted under subsection (a)— (1) shall— (A) assess the extent to which the estimates described in that subsection provide a valid benchmark for the amount and value of postharvest food loss and waste in the United States