; (B) the purpose of the disbursement, including the activities to be funded by the disbursement; (C) the identity of the recipient of the disbursement; and (D) the identity of any other parties that may receive the disbursed funds, including any contracts or subcontractors of the recipient of the disbursement. (e) Audits (1) Periodic audits by inspector general of USDA (A) In general Not later than 2 years after the date of enactment of this Act, and not less frequently than every 5 years thereafter, the Inspector General of the Department of Agriculture shall conduct an audit to determine the compliance of each checkoff program with this section during the period of time covered by the audit. (B) Review of records An audit conducted under subparagraph (A) shall include a review of any records produced to the Board under subsection (c)(1). (C) Submission of reports On completion of each audit under subparagraph (A), the Inspector General of the Department of Agriculture shall— (i) prepare a report describing the audit; and (ii) submit the report described in clause (i) to— (I) the appropriate committees of Congress, including the Subcommittee on Antitrust, Competition Policy and Consumer Rights of the Committee on the Judiciary of the Senate; and (II) the Comptroller General of the United States. (2) Audit by comptroller general (A) In general Not earlier than 3 years, and not later than 5 years, after the date of enactment of this Act, the Comptroller General of the United States shall— (i) conduct an audit to assess— (I) the status of actions taken for each checkoff program to ensure compliance with this section; and (II) the extent to which actions described in subclause (I) have improved the integrity of a checkoff program; and (ii) prepare a report describing the audit conducted under clause (i), including any recommendations for— (I) strengthening the effect of actions described in clause (i)(I)