; and (B) may submit special reports under this subsection as warranted by the findings of its oversight activities. (b) Comptroller General audits (1) Authority The Comptroller General may audit the programs, activities, receipts, expenditures, and financial transactions of Federal entities involved in extending authority or assistance to private entities in response to the COVID-19 outbreak. (2) Corrective responses to audit problems Agencies or departments subject to audits under this subsection shall— (A) take action to address deficiencies identified by the Comptroller General, as appropriate; or (B) certify to appropriate committees of Congress that no action is necessary or appropriate. (c) Sharing of information Any report or audit required under this section shall also be submitted to the Congressional Oversight Panel established under section 9. (d) Termination Any oversight, reporting, or audit requirement under this section shall terminate 180 days after the termination date described in section 4(h). 8. Special inspector general for COVID-19 relief program (a) Office of Inspector General There is hereby established the Office of the Special Inspector General for the COVID-19 Relief Program. (b) Appointment of inspector general