the Modernizing IT Grant Program. (2) Grant amounts (A) State governments The Secretary may determine the amount of a grant to be awarded to a State, excluding Tribal governments, under the Modernizing IT Grant Program based on the population of such State, except no grant awarded under such Program may be less than $100,000,000. (B) Tribal governments Grants to Tribal governments under the Modernization Grant Program may not exceed $500,000,000 in the aggregate. (3) Disbursement of funds Grant funds awarded under the Modernizing IT Grant Program shall be dispersed in structured payments over a period of five years, in such increments as the Secretary determines appropriate for the project or procurement to be carried out using the funds. (f) Subgrants Each State that receives a grant under the Modernizing IT Grant Program shall reserve not less than 40 percent of amounts received under such grant for the purpose of making a subgrant to local governments to implement the local government information technology modernization plan required under subsection (c)(1)(B). (g) Return of funds Amounts received under the Modernizing IT Grant Program that are not expended by the date that is five years after the date of the receipt of such funds shall be returned to the Treasury of the United States. (h) Administrative costs The Secretary may not expend more than $25,000,000 for administration of the Modernizing IT Grant Program. (i) Reports (1) Reports by grant recipients Not later than 180 days after receiving a grant under the Modernizing IT Grant Program, a recipient of such grant shall submit to the Secretary a report that— (A) describes how grant funds were obligated or expended, including the use of funds made available as subgrants