; and (2) States, which are entrusted with a fiscal stewardship role if they accept funds under title II must exercise vigilant oversight to ensure full compliance with the core requirements for juveniles provided for in title II. (b) Accountability (1) Agency program review (A) Programmatic and financial assessment (i) In general Not later than 60 days after the date of enactment of the Juvenile Justice Reform Act of 2017 , the Director of the Office of Audit, Assessment, and Management of the Office of Justice Programs at the Department of Justice (referred to in this section as the Director ) shall— (I) conduct a comprehensive analysis and evaluation of the internal controls of the Office of Juvenile Justice and Delinquency Prevention (referred to in this section as the agency ) to determine if States and Indian tribes receiving grants are following the requirements of the agency grant programs and what remedial action the agency has taken to recover any grant funds that are expended in violation of grant programs, including instances where— (aa) supporting documentation was not provided for cost reports; (bb) unauthorized expenditures occurred; and (cc) subrecipients of grant funds were not in compliance with program requirements; (II) conduct a comprehensive audit and evaluation of a selected statistically significant sample of States and Indian tribes (as determined by the Director) that have received Federal funds under title II, including a review of internal controls to prevent fraud, waste, and abuse of funds by grantees; and (III) submit a report in accordance with clause (iv). (ii) Considerations for evaluations In conducting the analysis and evaluation under clause (i)(I), and in order to document the efficiency and public benefit of titles II and V, the Director shall take into consideration the extent to which— (I) greater oversight is needed of programs developed with grants made by the agency