; and (C) a compliance assessment that includes an opinion or a disclaimer of opinion as to whether the Center has complied with the terms and conditions of subsection (b); and (2) independent auditor means an independent certified public accountant or independent licensed public accountant, certified or licensed by a regulatory authority of a State or a political subdivision of a State, who meets the standards specified in generally accepted accounting principles. . 2. Grant accountability Section 220531 of title 36, United States Code, is amended by adding at the end the following: (e) Grant accountability (1) Limitations on funding The Attorney General may not award a grant under this section to an entity that holds amounts in an offshore account for the purpose of avoiding payment of the tax described in section 511(a) of the Internal Revenue Code of 1986. (2) Transparency (A) In general As a condition of receiving funds under this section, an entity shall include in an application for a grant— (i) a description of the process by which the entity determines the compensation of the officers, directors, trustees, and key employees of the entity, including any independent individual involved in reviewing and approving such compensation; (ii) the comparability data used in such process; and (iii) contemporaneous substantiation of the deliberation and decision with respect to such compensation. (B) Public availability On request, the Attorney General shall make the information disclosed under subparagraph (A) available for public inspection. (3) Limitations on conference expenditures (A) In general Except as provided in subparagraph (B), not more than $50,000 of grant funds provided to an entity under this section may be used to host or support a conference. (B) Exception An entity may use more than $50,000 of grant funds provided under this section to host or support a conference if the Director of the Office of Justice Programs— (i) authorizes such additional expense in writing