; and (2) perform civilian law enforcement tasks on behalf of the eligible entity. 3063. Accountability provisions (a) In general A grant awarded under this part shall be subject to the accountability requirements of this section. (b) Audit requirement (1) Definition In this subsection, the term unresolved audit finding means a finding in a final audit report of the Inspector General of the Department of Justice that an audited grantee has used grant funds for an unauthorized expenditure or otherwise unallowable cost that is not closed or resolved within 12 months from the date when the final audit report is issued. (2) Audits Beginning in the first fiscal year beginning after the date of enactment of the Retired Federal Law Enforcement Officers Continuing Service Act , and in each fiscal year thereafter, the Inspector General of the Department of Justice shall conduct audits of recipients of grants under this part to prevent waste, fraud, and abuse of funds by grantees. The Inspector General of the Department of Justice shall determine the appropriate number of grantees to be audited each year. (3) Mandatory exclusion A recipient of grant funds under this part that is found to have an unresolved audit finding shall not be eligible to receive grant funds under this part during the first 2 fiscal years beginning after the end of the 12-month period described in paragraph (1). (4) Priority In awarding grants under this part, the Attorney General shall give priority to eligible entities that did not have an unresolved audit finding during the 3 fiscal years before submitting an application for a grant under this part. (c) Annual certification Beginning in the fiscal year during which audits commence under subsection (a)(2), the Attorney General shall submit to the Committee on the Judiciary and the Committee on Appropriations of the Senate and the Committee on the Judiciary and the Committee on Appropriations of the House of Representatives an annual certification— (1) indicating whether— (A) all audits issued by