; or (B) periods related to circumstances that are not described in subparagraph (A) and that cause unexpected increases in the need for such items and services for such individuals. (3) Funds remaining after fiscal year 2027 If, after fiscal year 2027, a State has funds in the account under paragraph (2), the State may only expend such funds if such funds are used in a manner that is permitted under subsection (e), as such subsection is in effect on September 30, 2028. (e) Use of funds A State may only use the amounts received under subsection (a) as follows: (1) General purpose Nothing in this title shall be construed as limiting the flexibility of a State to determine which providers of such items and services qualify to receive payment from a grant made to the State under this title. (2) Funding for risk adjustment mechanisms To fund qualified high risk pools, reinsurance pools, or other risk-adjustment mechanisms used for the purpose of subsidizing the purchase of private health insurance for the high-risk population. (3) Authority to use portion of Federal assistance for other welfare-related programs (A) In general Subject to the limit under subparagraph (B), to carry out a State program pursuant to any or all of the following provisions of law: (i) Part A of title IV of this Act. (ii) Section 1616 of this Act. (iii) The Food and Nutrition Act of 2008. (B) Limitation A State may not use more than 30 percent of the amount received under subsection (a) for a fiscal year to carry out a State program, or programs, under subparagraph (A). (C) Requirements on funds Any amounts that are used under subparagraph (A)— (i) shall not be subject to any of the requirements of subsection (d), subsection (f), or section 2204; and (ii) shall be subject to— (I) the audit requirements under section 2203