; (B) the individual would meet all necessary eligibility requirements if paragraph (1) did not apply for health-care-related items and services under the State program funded under this title; and (C) such items and services are not related to an organ transplant procedure. (h) Nonentitlement Nothing in this title shall be construed as providing an individual with an entitlement to health-care-related items and services under this title. 2203. Administrative and fiscal accountability (a) Audits (1) Contract with approved auditing entity Not later than October 1, 2018, and annually thereafter, a State shall contract with an approved auditing entity (as defined under paragraph (3)(B)) for purposes of conducting an audit under paragraph (2) (with respect to the fiscal year ending September 30 of such year). (2) Audit requirement Under a contract under paragraph (1), an approved auditing entity shall conduct an audit of the expenditures or transfers made by a State from amounts received under a grant under this title, or from State funds described in section 2202(f)(3), with respect to the fiscal year which such audit covers, to determine the extent to which such expenditures and transfers were expended in accordance with this title. (3) Entity conducting audit (A) In general With respect to a State, the audit under paragraph (2) shall be conducted by an approved auditing entity in accordance with generally accepted auditing principles, including the provisions of chapter 75 of title 31, United States Code. (B) Approved auditing entity For purposes of this section, the term approved auditing entity means, with respect to a State, an entity that is— (i) approved by the Secretary of the Treasury; (ii) approved by the chief executive officer of the State