; or (ii) 50 percent of the cost of implementing the soil health plan. (B) Grants to Tribes The amount of a grant to a Tribal government under this section shall not exceed— (i) 90 percent of the cost of developing or modifying a soil health plan; or (ii) 75 percent of the cost of implementing the soil health plan. (3) Non-Federal funds A grant made under this section shall be made on the condition that the non-Federal share of expenditures under paragraph (2) be provided by non-Federal sources. (e) Grant term A grant under this section shall be for 1 year and may be renewed annually, at the discretion of the Secretary. (f) Priority The Secretary shall give priority to States or Tribal governments with a climate action plan that includes soil health, as determined by the Secretary. (g) Performance measures and evaluation (1) Performance measures Each application under subsection (b) shall include performance measures to be used to evaluate the results of the assistance received under this section. (2) Review Each applicable State department of agriculture or Tribal authority shall submit to the Secretary a review and evaluation of the progress of the State department of agriculture or Tribal authority, using the performance measures under paragraph (1), at such intervals as the Secretary shall establish. (h) Effect of noncompliance If the Secretary, after reasonable notice to a State or Tribal government, determines that there has been a failure by the State or Tribal government to comply with the terms of a grant made under this section, the Secretary may disqualify, for 1 or more years, the State or Tribal government from receipt of future grants under this section. (i) Audit requirement For each year that a State or Tribal government receives a grant under this section, the State or Tribal government shall— (1) conduct an audit of the expenditures of grant funds by the State or Tribal government