; (E) if no competitive bidding process was used, the reason why competitive bidding was not used; and (F) the authority used to bypass the competitive bidding process. The information shall be delineated by disaster, if applicable, and specify the damage category code, if applicable. (2) Report Not later than 10 days after the last day of the fiscal year, the Administrator shall provide a report to the appropriate committees of Congress summarizing the following information for the preceding fiscal year: (A) The number of contracts awarded without competitive bidding. (B) The reasons why a competitive bidding process was not used. (C) The total amount of contracts awarded with no competitive bidding. (D) The damage category codes, if applicable, for contracts awarded without competitive bidding. . 2025. Audit of contracts Notwithstanding any other provision of law, the Administrator of the Federal Emergency Management Agency shall not reimburse a State, Tribe, or local government or the owner or operator of a private nonprofit facility for any activities made pursuant to a contract entered into after August 1, 2017, that prohibits the Administrator or the Comptroller General of the United States from auditing or otherwise reviewing all aspects relating to the contract. 2026. Inspector general audit of FEMA contracts for tarps and plastic sheeting (a) In general Not later than 30 days after the date of enactment of this Act, the inspector general of the Department of Homeland Security shall initiate an audit of the contracts awarded by the Federal Emergency Management Agency (in this section referred to as FEMA ) for tarps and plastic sheeting for the Commonwealth of Puerto Rico and the United States Virgin Islands in response to Hurricane Irma and Hurricane Maria. (b) Considerations In carrying out the audit under subsection (a), the inspector general shall review— (1) the contracting process used by FEMA to evaluate offerors and award the relevant contracts to contractors