; (II) changes are necessary in the authorizing statutes of the agency in order that the functions of the agency can be performed in a more efficient and effective manner; and (III) the agency has implemented recommendations issued by the Comptroller General or Office of Inspector General relating to the grant making and grant monitoring responsibilities of the agency. (iii) Considerations for audits In conducting the audit and evaluation under clause (i)(II), and in order to document the efficiency and public benefit of titles II and V, the Director shall take into consideration— (I) whether grantees timely file Financial Status Reports; (II) whether grantees have sufficient internal controls to ensure adequate oversight of grant funds received; (III) whether grantees’ assertions of compliance with the core requirements were accompanied with adequate supporting documentation; (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— (I) submit to the 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