; and (III) a description of— (aa) the analysis conducted under clause (i); (bb) whether the funds awarded under this Act have been used in accordance with law, regulations, program guidance, and applicable plans; and (cc) the extent to which funds awarded to States and Indian tribes under this Act enhanced the ability of grantees to fulfill the core requirements. (C) Report by the Attorney General Not later than 180 days after the date of enactment of this section, the Attorney General shall submit to the appropriate committees of Congress a report on the estimated amount of grant funds disbursed by the agency since fiscal year 2010 that did not meet the requirements for awards of formula grants to States under this Act. (2) Office of Inspector General performance audits (A) In general In order to ensure the effective and appropriate use of grants administered under this Act and to prevent waste, fraud, and abuse of funds by grantees, the Inspector General of the Department of Justice each year shall periodically conduct audits of States and Indian tribes that receive grants under this Act. (B) Determining samples The sample selected for audits under subparagraph (A) shall be— (i) of an appropriate size to— (I) assess the grant programs authorized under this Act; and (II) act as a deterrent to financial mismanagement; and (ii) selected based on— (I) the size of the grants awarded to the recipient; (II) the past grant management performance of the recipient; (III) concerns identified by the Administrator, including referrals from the Administrator