; and (B) have final authority over grants under this part and any other grants, cooperative agreements, and contracts awarded by the COPS Office. (3) Grant authorization The Attorney General, acting through the Director, shall make grants to States, units of local government, Indian tribal governments, other public and private entities, and multi-jurisdictional or regional consortia for the purposes described in subsection (b). . 5. GAO report (a) In general In fiscal year 2027 and fiscal year 2032, the Comptroller General of the United States, after consultation with the Attorney General, shall submit to Congress and make publicly available a report that provides the information described in subsection (b) using a broad cross-section of law enforcement agencies— (1) from various regions of the United States; (2) of different sizes; and (3) from rural, suburban, and urban jurisdictions. (b) Information required The information referred to in subsection (a) is— (1) a measure of how representative law enforcement officers are of the communities they serve based on demographics, including, at a minimum, gender and race; (2) the percentage of law enforcement officers who live in the jurisdiction in which they are employed; (3) a measure of average law enforcement officer pay compared to cost of living in the jurisdiction in which the law enforcement officers are employed; and (4) legislative and administrative recommendations for improving— (A) the diversity of law enforcement agencies, including officers, specifically in relation to the communities they serve; and (B) the number of officers who live in the jurisdiction in which they are employed.