; and (B) with the name of a State official to whom may be conveyed complaints about the appointee, including complaints about any conflicts of interest, mismanagement, or dereliction of duty. (b) Reallocation Amounts not allocated under the program referred to in subsection (a) to a State shall, to the extent practicable, be reallocated under that program to the local government unit for which the emergency financial manager is appointed. 4. Definitions In this Act: (1) The term emergency financial manager means any person appointed by a State, including a financial control board or commission, emergency manager, receiver, coordinator, or overseer that oversees or manages a local government unit. (2) The term local government unit includes cities, towns, municipalities, school board districts, law enforcement departments or any other body, department, or office which exercises authority over matters of local concern at the direction of local elected officials or governing bodies or the appointees of local elected officials or governing bodies. (3) The term adequate oversight means, in the case of an emergency financial manager— (A) a monthly, publically available report, reviewed and approved by the governor and appropriate local elected officials, accounting for all financial activities of the emergency financial manager (including possible conflicts of interest, mismanagement, and abuses of discretion) related to the duties of the emergency financial manager; and (B) an independent State-approved publically available audit of the emergency financial manager’s duty-related activities on an annual basis or, if the term of an emergency financial manager is less than one year, at least one such audit. (4) The term State means any one of the several States.