; or (B) as applicable— (i) 50 percent of the cost of implementing the State soil health program in the fiscal year; or (ii) 75 percent of the cost of implementing the Tribal soil health program in the fiscal year. (2) Term A grant under this section shall be for 1 year, and may be renewed annually. (f) Audits and reviews An eligible State or eligible Indian Tribe receiving a grant under this section shall submit to the Secretary— (1) for each year for which the State or Indian Tribe receives such a grant, the results of an audit of the expenditures of the grant funds