; (IV) whether expenditures were authorized; (V) whether subrecipients of grant funds were complying with program requirements; and (VI) whether grant funds were spent in accordance with the program goals and guidelines. (iv) Report The Director shall submit to Congress a report outlining the results of the analysis, evaluation, and audit conducted under clause (i), including supporting materials, to the Speaker of the House of Representatives and the President pro tempore of the Senate and shall make such report available to the public online, not later than 1 year after the date of enactment of this section. (B) Analysis of internal controls (i) In general Not later than 30 days after the date of enactment of this section, the Administrator shall initiate a comprehensive analysis and evaluation of the internal controls of the agency to determine whether, and to what extent, States and Indian tribes that receive grants under this Act are following the requirements of the grant programs authorized under this Act. (ii) Report Not later than 180 days after the date of enactment of this section, the Administrator shall submit to Congress a report containing— (I) the findings of the analysis and evaluation conducted under clause (i); (II) a description of remedial actions, if any, that will be taken by the Administrator to enhance the internal controls of the agency and recoup funds that may have been expended in violation of law, regulations, or program requirements issued under this Act; and (III) a description of— (aa) the analysis conducted under clause (i); (bb) whether the funds awarded under this Act have been used in accordance with law, regulations, program guidance, and applicable plans