1. Short title This Act may be cited as the Make Transportation Authorities Accountable and Transparent Act . 2. Inspector General audit on public transportation coronavirus relief spending (a) Inspector general audit (1) Audit required The inspector general of the Department of Transportation shall conduct an audit of funds provided to each specified transit agency under the applicable laws during the 5 fiscal years ending before the date of enactment of this Act. (2) Contents of audit The audit conducted under paragraph (1) shall include the amount of funds received under each of the applicable laws and a description of how such funds were spent. (3) Report to Congress Not later than 180 days after the date of enactment of this Act, the inspector general shall submit to Congress a report containing the results of the audit. (b) Definitions In this Act: (1) Applicable laws The term applicable laws means the following: (A) Chapter 53 of title 49, United States Code. (B) The Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020. (C) The Coronavirus Aid, Relief, and Economic Security Act. (D) The Consolidated Appropriations Act, 2021. (E) The American Rescue Plan Act of 2021. (2) Public transportation The term public transportation has the meaning given the term in section 5302 of title 49, United States Code. (3) Specified transit agency The term specified transit agency means the 5 entities providing public transportation with the most unlinked passenger trips for calendar year 2019, as reported to the National Transit Database, that received Federal funds under any of the applicable laws.