; (C) the owner agrees to repay the full amount of the grant if the home is not decommissioned within 90 days of receipt of the grant funds; and (D) no member of the household of the owner of the dated manufactured home for which the grant is provided has previously been provided a grant or loan pursuant to this section. (d) Administration (1) Controls and procedures Each grantee that receives a grant under this section shall establish such fiscal controls and accounting procedures as are sufficient, as determined by the Secretary, to ensure proper accounting for disbursements made from the funds and fund balances. Such controls and procedures shall conform to generally accepted Federal accounting principles, as determined by the Secretary. (2) Coordination with State agencies A grantee of a grant under this section may coordinate efforts and share funds for administration with State and local agencies and nonprofit organizations involved in low-income housing programs. (3) Administrative expenses A grantee may use not more than 10 percent of the funds provided under a grant under this section for administrative expenses involved in the grantee’s program for making grants and loans under subsection (c). (e) Reporting (1) Secretary Upon the conclusion of the second fiscal year for which grants under the program under this section are made and the conclusion of each of the next successive four fiscal years, the Secretary shall submit a report to the Congress describing the impact of the program, which shall include information regarding— (A) the number of dated manufactured homes decommissioned; (B) the number of new manufactured and modular homes purchased; (C) the incomes of families assisted; (D) the number of assisted families, disaggregated by State and ZIP Code