; and (ii) recipient has authority to carry out the proposed project. (7) Procedural safeguards, audits, and examinations (A) Procedural safeguards The Administrator shall issue guidelines to establish appropriate accounting, reporting, and review procedures to ensure that— (i) assistance provided under this subsection is used for the purposes for which such assistance is made available; and (ii) grantees have properly accounted for all expenditures of grant funds. (B) Audits and examinations All grantees under this subsection shall maintain such records as the Administrator may require and make such records available for review and audit by the Administrator. (8) Limitation Not more than 10 percent of the funds made available under subsection (c)(7)(B) may be used for the planning and design of eligible projects described in paragraph (3)(A)(iii). (9) Definitions In this subsection: (A) Eligible facility The term eligible facility means a facility or collection of facilities that includes piers, wharves, docks, terminals, and similar structures used principally for the movement of goods, including areas of land, water, or areas in proximity to such structure that are necessary for the movement of goods, located at a port, as that term is defined in subsection (c), to and from which the average annual tonnage of cargo for the immediately preceding 3 calendar years from the time an application is submitted is less than 8,000,000 short tons as determined using Corps of Engineers data. (B) Project The term project has the meaning given such term in subsection (c). .