; and (ii) the work by recipients of reimbursements under the Program to permanently remove, replace, and dispose of covered communications equipment or services identified under paragraph (5)(A)(i). (e) Measures To avoid waste, fraud, and abuse (1) In general The Commission shall take all necessary steps to avoid waste, fraud, and abuse with respect to the Program. (2) Spending reports The Commission shall require recipients of reimbursements under the Program to submit to the Commission on a regular basis reports regarding how reimbursement funds have been spent, including detailed accounting of the covered communications equipment or services permanently removed and disposed of, and the replacement equipment or services purchased, rented, leased, or otherwise obtained, using reimbursement funds. (3) Audits, reviews, and field investigations The Commission shall conduct— (A) regular audits and reviews of reimbursements under the Program to confirm that recipients of such reimbursements are complying with this Act; and (B) random field investigations to ensure that recipients of reimbursements under the Program are performing the work such recipients are required to perform under the commitments made in the applications of such recipients for reimbursements under the Program, including the permanent removal, replacement, and disposal of the covered communications equipment or services identified under subsection (d)(5)(A)(i). (4) Final certification (A) In general The Commission shall require a recipient of a reimbursement under the Program to submit to the Commission, in a form and at an appropriate time to be determined by the Commission, a certification stating that the recipient— (i) has fully complied with (or is in the process of complying with) all terms and conditions of the Program; (ii) has fully complied with (or is in the process of complying with) the commitments made in the application of the recipient for the reimbursement