In this section the following words have the meanings indicated. “Department” means the Department of Budget and Management. “Grantee” means a for profit or nonprofit entity or association that receives State aid during a fiscal year. “Grantee” does not include a unit of State or local government. “Grantor” means a unit of State government or other State entity that provides State aid to a grantee. “State aid” means a contribution, grant, or subsidy of $50,000 or more provided through the State operating or capital budget or by the action of a unit of State government from State funds appropriated to that unit. “State aid” does not include reimbursements to providers participating in a State program. A grantor shall submit a report as provided in this subsection to the Department on or before September 1 after the close of each fiscal year in which the grantor provided State aid to a grantee. The report shall contain: the name, address, and zip code of each grantee that received State aid from the grantor during the previous fiscal year; the amount of any State aid provided to the grantee; and a description of the State aid provided to the grantee. The reports required under this subsection shall be in the form and format, including electronic format, that the Department, after consultation with the Department of Information Technology, requires. The Department of Information Technology, in consultation with the Department of Budget and Management, shall develop and operate a searchable website, accessible to the public at no cost through the Internet. The searchable website shall contain: the name of the grantor that provided the State aid; the name of the grantee that received the State aid; the amount of the State aid that was provided to the grantee; the zip code of the grantee that received the State aid; and a description of the State aid that was provided to the grantee. The searchable website shall allow a user to search by the following data fields: the grantee that received the State aid; the grantor that provided the State aid; and the zip code of any grantee that received State aid. The Office of Legislative Audits may conduct an audit or review of a grantee in accordance with §§ 2–1221 through 2–1227 of the State Government Article.