,,ii #aacth ,,congress #ast ,session ,s4 #agii ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,december #aa1 #bjac,mr4 ,coons 7for himself1 ,mr4 ,blunt1 ,mr4 ,sessions1 and ,ms4 ,hirono7 introduced the following bill2 which was read twice and referred to the ,committee on the ,judiciary ,a ,,bill ,to reauthorize subtitle ,a of the ,victims of ,child ,abuse ,act of #aiij4 #a4 ,short title ,this ,act may be cited as the ,victims of ,child ,abuse ,act ,reauthorization ,act of #bjac4 #b4 ,improving investigation and prosecution of child abuse cases 7a7 ,reauthorization ,section #bad;,b of the ,victims of ,child ,abuse ,act of #aiij 7#db ,u4,s4,c4 #acjjd7 is amended-- 7#a7 in subsection 7a71 by striking #ae1jjj1jjj for each of fiscal years #bjjd and #bjje and inserting #ag1ejj1jjj for each of fiscal years #bjad1 #bjae1 #bjaf1 #bjag1 and #bjah2 and 7#b7 in subsection 7b71 by striking fiscal years #bjjd and #bjje and inserting fiscal years #bjad1 #bjae1 #bjaf1 #bjag1 and #bjah4 7b7 ,accountability ,subtitle ,a of the ,victims of ,child ,abuse ,act of #aiij 7#db ,u4,s4,c4 #acjja et seq47 is amended by adding at the end the following3 #bad;,c4 ,accountability ,all grants awarded by the ,administrator under this subtitle shall be subject to the following accountability provisions3 7#a7 ,audit requirement 7,a7 ,definition ,in this paragraph1 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 grantee has utilized grant funds for an unauthorized expenditure or otherwise unallowable cost that is not closed or resolved within #ab months from the date when the final audit report is issued and any appeal has been completed4 7,b7 ,audit ,the ,inspector ,general of the ,department of ,justice shall conduct audits of recipients of grants under this subtitle to prevent waste1 fraud1 and abuse of funds by grantees4 ,the ,inspector ,general shall determine the appropriate number of grantees to be audited each year4 7,c7 ,mandatory ,exclusion ,a recipient of grant funds under this subtitle that is found to have an unresolved audit finding shall not be eligible to receive grant funds under this subtitle during the following #b fiscal years4 7,d7 ,priority ,in awarding grants under this subtitle1 the ,administrator shall give priority to eligible entities that did not have an unresolved audit finding during the #c fiscal years prior to submitting an application for a grant under this subtitle4 7,e7 ,reimbursement ,if an entity is awarded grant funds under this subtitle during the #b-;fiscal-year period in which the entity is barred from receiving grants under paragraph 7#b71 the ,administrator shall-- 7i7 deposit an amount equal to the grant funds that were improperly awarded to the grantee into the ,general ,fund of the ,treasury2 and 7ii7 seek to recoup the costs of the repayment to the fund from the grant recipient that was erroneously awarded grant funds4 7#b7 ,nonprofit organization requirements 7,a7 ,definition ,for purposes of this paragraph1 the term nonprofit organization means an organization that is described in section #eja7;c77#c7 of the ,internal ,revenue ,code of #aihf and is exempt from taxation under section #eja7;a7 of such ,code4 7,b7 ,prohibition ,the ,administrator may not award a grant under any grant program described in this subtitle to a nonprofit organization that holds money in offshore accounts for the purpose of avoiding paying the tax described in section #eaa7;a7 of the ,internal ,revenue ,code of #aihf4 7,c7 ,disclosure ,each nonprofit organization that is awarded a grant under this subtitle and uses the procedures prescribed in regulations to create a rebuttable presumption of reasonableness for the compensation of its officers1 directors1 trustees and key employees1 shall disclose to the ,administrator1 in the application for the grant1 the process for determining such compensation1 including the independent persons involved in reviewing and approving such compensation1 the comparability data used1 and contemporaneous substantiation of the deliberation and decision4 ,upon request1 the ,administrator shall make the information disclosed under this subparagraph available for public inspection4 7#c7 ,conference expenditures 7,a7 ,limitation ,no amounts authorized to be appropriated to the ,department of ,justice under this subtitle may be used by the ,administrator1 or by any individual or organization awarded discretionary funds through a cooperative agreement under this ,act1 to host or support any expenditure for conferences that uses more than #bj1jjj in ,department funds1 unless the ,deputy ,attorney ,general or such ,assistant ,attorney ,generals1 ,directors1 or principal deputies as the ,deputy ,attorney ,general may designate1 including the ,administrator1 provides prior written authorization through an award process or subsequent application that the funds may be expended to host a conference4 7,b7 ,written approval ,written approval under subparagraph 7,a7 shall include a written estimate of all costs associated with the conference1 including the cost of all food and beverages1 audiovisual equipment1 honoraria for speakers1 and any entertainment4 7,c7 ,report ,the ,deputy ,attorney ,general shall submit an annual report to the ,committee on the ,judiciary of the ,senate and the ,committee on the ,judiciary of the ,house of ,representatives on all approved conference expenditures referenced in this paragraph4 4