; (B) prepared and audited in the same manner as the financial statements of covered executive agency components under sections 3515 and 3521 of title 31, United States Code; and (C) prepared on the fiscal year basis prescribed under section 1102 of title 31, United States Code. (2) Audit costs (A) In general The Secretary shall transfer to the Inspector General of the Department of the Treasury such sums as are necessary to reimburse the Inspector General for the full cost of performing an audit required under paragraph (1) or procuring the audit from an independent external auditor. (B) Credit The reimbursements described in subparagraph (A) shall be credited to the appropriation account Salaries and expenses, Office of the Inspector General, Department of the Treasury current when the payment is received and remain available until expended. (3) Corrective responses to audit problems The TARP shall— (A) take action to address deficiencies identified by the auditor of the TARP financial statements; or (B) certify to the appropriate committees of Congress that no action is necessary or appropriate. . (2) Application The amendment made by paragraph (1) shall apply to any audit performed under section 116(b) of the Emergency Economic Stabilization Act of 2008 ( 12 U.S.C. 5226(b) ), as amended by paragraph (1), with respect to a fiscal year beginning on or after October 1, 2018.