; (3) the date the last loan or loan guarantee provided under this Act matures or expires, as appropriate; or (4) the date the last instrument or asset acquired by the Federal Government has been sold or transferred out of the ownership or control of the Federal Government, or otherwise disposed of. (j) Definitions In this section: (1) Committee The term Committee means the Coronavirus Accountability and Transparency Committee established in subsection (a). (2) Covered funds The term covered funds means any funds that are made available, in any form, under this Act. (3) Recipient The term recipient means a recipient of Federal funds under this Act. (4) Appropriate congressional committees The term appropriate congressional committees means the Committees on Appropriations and Homeland Security of the Senate and Committees on Appropriations and Oversight and Reform in the House of Representatives. 130002. GAO Oversight and audit authority (a) Authority The Comptroller General shall conduct monitoring and oversight of the exercise of authorities under this Act or any other Act to prepare for, respond to, and recover from the Coronavirus pandemic and the effect of the pandemic on the health, economy, and public and private institutions of the United States, including public health and homeland security efforts by the Federal Government and the use of selected funds under this or any other Act related to the Coronavirus pandemic. (b) Briefings and reports In conducting monitoring and oversight under subsection (a), the Comptroller General shall— (1) during the period beginning on the date of enactment of this Act and ending on the date on which the national emergency declared by the President under the National Emergencies Act ( 50 U.S.C. 1601 et seq.) with respect to the Coronavirus Disease 2019 expires, offer regular briefings on not less frequently than a monthly basis to the appropriate congressional committees regarding Federal public health and homeland security efforts