; by (ii) the voting age population of the State (as reported in the most recent decennial census) who would cast their ballots in a Federal election using voting systems that would not be eligible for purchase under subsection (f). (e) Financial assistance for auditing expenses (1) In general The Commission shall award grants to reimburse States that conduct statistical audits of a proportionally large number of ballots in close Federal elections if the statistical audit— (A) is consistent with the guidelines established under section 5(b); and (B) includes the inspection (by hand and not by device) of an amount of paper ballots in excess of 5 percent of the voting age population within the State (in the case of national or statewide office) or district covered by the election. (2) Applications process (A) In general A State seeking a grant under this subsection shall submit an application in such form and manner and at such time as the Commission may require. (B) Local governments A State election agency may authorize some or all other election agencies within the State to apply for grants under paragraph (1). The Commission shall establish rules for the application of paragraphs (3) and (4)(B) to agencies requesting grants under this subparagraph. (3) Limitation on amount of grants The amount of funds provided under a grant under this subsection shall be equal to the cost of the statistical audit, less the cost of inspecting (by hand and not by device) a number of ballots equal to 5 percent of— (A) in the case of an election for a national or statewide office, the voting age population within the State; or (B) in the case of an election for any other office, the voting age population within the district covered by the election. (4) Timing