; recoupment (1) Oversight authority The Inspector General of the Department of the Treasury shall conduct monitoring and oversight of the receipt, disbursement, and use of funds made available under this section. (2) Recoupment If the Inspector General of the Department of the Treasury determines that a unit of local government has failed to comply with subsection (d), the amount equal to the amount of funds used in violation of such subsection shall be booked as a debt of such entity owed to the Federal Government. Amounts recovered under this subsection shall be deposited into the general fund of the Treasury. (3) Authority of inspector general Nothing in this subsection shall be construed to diminish the authority of any Inspector General, including such authority as provided in the Inspector General Act of 1978 (5 U.S.C. App.). (g) Definitions In this section: (1) Costs The term Costs includes but is not limited to lost revenue, reimbursement for expenses already incurred, and increases in costs reasonably believed to be the direct or indirect result of, or direct or indirect responses to circumstances caused by, the public health emergency with respect to the Coronavirus Disease 2019 (COVID–19). (2) Local government The term unit of local government means any of the following that has a population of 500,000 or below: a county, municipality, town, township, village, parish, borough, or other unit of general government below the State level. (3) Secretary The term Secretary means the Secretary of the Treasury. (4) State The term State means the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands, and American Samoa. .