; (4) the level of preparedness of the United States for future pandemics; and (5) the cause and origins of the COVID–19 pandemic. (b) Report Not later than one year after the date of the enactment of this Act, the Secretary shall submit to the Congress a report on the findings of the study conducted under subsection (a). (c) Funding Of the amounts made available to the Secretary of Health and Human Services in appropriations Acts that remain unobligated as of the date of the enactment of this Act, the Secretary may use not more than 3 percent of such funds to carry out this section. 3. Termination of emergency use authority for COVID–19 prevention and treatment Effective on the date of the enactment of this Act, the Secretary of Health and Human Services, acting through the Commissioner of Food and Drugs, may not authorize under section 564 of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 360bbb–3 ) for emergency use any drug, biological product, or device for use in the prevention or treatment of COVID–19. 4. COVID–19 funding audit (a) In general The Comptroller General of the United States shall conduct an audit of all Federal funding made available to the Secretary of Health and Human Services, the Commissioner of Food and Drugs, and the Director of the Centers for Disease Control and Prevention for programs and activities relating to COVID–19. Such audit shall include— (1) an accounting of the amount of such funds that have been obligated or expended, disaggregated by agency and activity