; (IV) the efforts by local law enforcement officers or tribal law enforcement officers to— (aa) de-escalate the situation in order to avoid the use of force; or (bb) minimize the level of force used; and (V) if applicable, the reason why efforts described in subclause (IV) were not attempted. (B) Incidents reported under Death in Custody Reporting Act A State or Indian Tribe is not required to include in a report under subsection (a)(1) an incident reported by the State or Indian Tribe in accordance with section 20104(a)(2) of the Violent Crime Control and Law Enforcement Act of 1994 ( 34 U.S.C. 12104(a)(2) ). (C) Retention of data Each law enforcement agency required to report data under this section shall maintain records relating to any matter so reportable for not less than 4 years after those records are created. (3) Audit of use-of-force reporting Not later than 1 year after the date of enactment of this Act, and each year thereafter, each State or Indian Tribe described in paragraph (1) shall— (A) conduct an audit of the use of force incident reporting system required to be established under paragraph (1)(B)