; (II) the legitimate police objective necessitating the use of force; (III) the resistance encountered by each law enforcement officer involved in the incident; (IV) the efforts by law enforcement officers to— (aa) de-escalate the situation in order to avoid the use of force; or (bb) minimize the level of force used; and (V) if applicable, the reason why efforts described in subclause (IV) were not attempted. (B) Incidents reported under Death in Custody Reporting Act A State is not required to include in a report under subsection (a)(1) an incident reported by the State in accordance with section 20104(a)(2) of the Violent Crime Control and Law Enforcement Act of 1994 ( 42 U.S.C. 13704(a)(2) ). (3) Audit of use-of-force reporting Not later than 1 year after the date of enactment of this Act, and each year thereafter, each State and Indian tribe described in paragraph (1) shall— (A) conduct an audit of the use of force incident reporting system required to be established under paragraph (1)(B)