; or (B) 75 percent of the tribal expenditure for its soil health program. (e) Grant term A grant under this section shall be for one year and may be renewed annually. (f) Priority The Secretary shall give priority to States or tribes with a climate action plan that includes soil health, as determined by the Secretary. (g) Performance measures and evaluation (1) Performance measures Each application under subsection (b) shall include performance measures to be used to evaluate the State or tribal program and the results of the assistance received under this section. (2) Review The State department of agriculture or the tribal authority shall submit a review and evaluation of its program to the Secretary at such intervals as the Secretary shall establish. (h) Review of application In reviewing an application submitted under subsection (b), the Secretary shall ensure the State or tribal program is properly focused on soil health improvement, is broadly consistent with the soil health principles of the Natural Resources Conservation Service, and is meeting or exceeding its performance measures. (i) Effect of noncompliance If the Secretary, after reasonable notice to a State or tribe, finds that there has been a failure by the State or tribe to comply with the terms of a grant made under this section, the Secretary may disqualify, for one or more years, the State or tribe from receipt of future grants under this section. (j) Audit requirement For each year that a State or tribe receives a grant under this section, the State or tribe shall conduct an audit of the expenditures of grant funds by the State or tribe and shall submit a copy of the audit to the Secretary within 30 days of its completion. (k) Administration (1) Department The Secretary may not use more than 3 percent of the funds made available to carry out this section for a fiscal year for administrative expenses. (2) States or tribes A State or tribe receiving a grant under this section may not use more than 7 percent of the funds received under the grant