; and (B) gives priority to businesses located in, or resources common to, the State or the geographical area in which the project is carried out. (h) Reporting Each eligible entity receiving a grant under this section shall submit to the Secretary, at such time as the Secretary may require, a report describing the use of such funds for energy improvements, the estimated cost savings realized by those energy improvements, the results of any audit, the use of any utility programs and public benefit funds, and the use of performance tracking for energy improvements (such as the Energy Star program established under section 324A of the Energy Policy and Conservation Act ( 42 U.S.C. 6294a ) or the United States Green Building Council Leadership in Energy and Environmental Design (LEED) green building rating system for existing buildings). (i) Best practices The Secretary shall develop and publish guidelines and best practices for activities carried out under this section. (j) Authorization of appropriations There are authorized to be appropriated to carry out this section $100,000,000 for each of fiscal years 2020 through 2025.