; or (2) vehicles (excluding police cruisers), vessels (excluding police boats), aircraft (excluding police helicopters), luxury items, real estate, construction projects (other than penal or correctional institutions), or similar items unless the Attorney General certifies that extraordinary and exigent circumstances exist that make such uses essential to the maintenance of public safety and good order. (e) Administrative costs Not more than 10 percent of any grant awarded under this section may be used for costs incurred to administer such grant. (f) Grant accountability (1) Defined term In this subsection the term unresolved audit finding means an audit report finding in the final audit report of the Inspector General of the Department of Justice that the grantee has used grant funds for an unauthorized expenditure or otherwise unallowable cost that is not closed or resolved during the 12-month period beginning on the date on which the final audit report is issued. (2) Audit requirement (A) In general Beginning on the first day of the first fiscal year beginning after the date of the enactment of this Act, the Inspector General of the Department of Justice shall— (i) conduct audits of grant recipients under this section to prevent waste, fraud, and abuse of funds by grantees; and (ii) determine the appropriate number of grantees to be audited each year. (B) Mandatory exclusion A grant recipient under this section that has an unresolved audit finding shall not be eligible to receive grant funds under this section during the first 2 fiscal years beginning after the end of the 12-month period described in paragraph (1). (C) Reimbursement If an entity is awarded grant funds under this section during the period during which the entity is barred from receiving grants under subparagraph (B), the Attorney General shall— (i) deposit an amount equal to the amount of the grant funds that were improperly awarded to the grantee into the General Fund of the Treasury