; (B) provides a specific accounting of the source and use of all funds made available to the Foundation to carry out the activities described in subparagraph (A) to ensure transparency in the alignment of the missions of the Department and the Commission; and (C) includes a summary of each evaluation regarding the decision to award a grant that is conducted under the requirements of subsection (e)(2)(B). (5) Evaluation by comptroller general Not later than 5 years after the date on which the Foundation is established, and once every 5 years thereafter, the Comptroller General of the United States shall submit to the Committee on Commerce, Science, and Transportation of the Senate and the Committee on Energy and Commerce of the House of Representatives— (A) an evaluation of— (i) the extent to which the Foundation is achieving the mission of the Foundation; and (ii) the operation of the Foundation; and (B) any recommendations regarding how the Foundation may be improved. (6) Audits The Foundation shall— (A) provide for annual audits of the condition of the Foundation; and (B) make the audits, and all other records, documents, and papers of the Foundation, available to the Secretary and the Comptroller General of the United States for examination or audit. (7) Integrity (A) In general To ensure integrity in the operations of the Foundation, the Board shall develop and enforce procedures relating to standards of conduct, financial disclosure statements, conflicts of interest (including recusal and waiver rules), audits, and any other matters determined appropriate by the Board. (B) Financial conflicts of interest An individual who is an officer, employee, or member of the Board may not participate in deliberations by the Foundation regarding a matter that would directly or predictably affect any financial interest of— (i) the individual; (ii) a relative (as defined in section 109 of the Ethics in Government Act of 1978 (5 U.S.C. App.)) of that individual