; and (12) to the extent reasonably available, identification of the services most used by victims and their families and identification of additional services needed. (f) Clearance Rate Reporting If 2 or more law enforcement agencies collaborate on a criminal investigation that results in a clearance, only the agency that initiated the investigation shall include that clearance in the report submitted under subsection (e). (g) Grant oversight All grants awarded by the Attorney General under this section shall be subject to the following accountability provisions: (1) Audit requirement (A) Definition In this paragraph, the term unresolved audit finding means a finding in the final audit report of the Inspector General of the Department of Justice that the audited grant recipient 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. (B) Audits (i) In general Not later than the first fiscal year after the date of establishment of the Program, and in each fiscal year thereafter, the Inspector General of the Department of Justice shall conduct audits of grant recipients under this section to prevent waste, fraud, and abuse of funds by grant recipients. (ii) Selection of grant recipients for audit The Inspector General of the Department of Justice shall determine the appropriate number of grant recipients to be audited each year. (C) Mandatory exclusion A grant recipient that is found to have an unresolved audit finding shall not be eligible to receive grant funds under this section during the fiscal year following the 12-month period after the final audit report has been issued. (2) Annual certification Not later than the end of the fiscal year during which audits commence under paragraph (1)(B)(i), and each fiscal year thereafter, 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