(C) Upon the making of such certifications, the community improvements board may award grants for the year for any one or more permanent improvement projects. For each grant awarded, the board shall certify to the board of county commissioners the project for which the grant is awarded, the amount of the grant, and the government agency to which the grant is to be paid. The board shall include in the certification a statement instructing the board of county commissioners with respect to whether and in what proportion or amount the grant is to be reduced or whether the grant is to be paid in full in the event the actual grant revenues for the current year are less than the estimated grant revenues for the year. By a unanimous vote the board of county commissioners may disallow a grant awarded under this division, in which case it shall certify its determination to the community improvements board, and the grant shall not be paid in the current year as otherwise required under division (E) of this section. Except as otherwise provided in this division, grants awarded by the community improvements board shall be used only for permanent improvement projects located within the county. If the grant revenue is derived from a tax that was levied on the effective date of the amendment of this section by H.B. 49 of the 132nd general assembly and the government agency to which the grant is to be paid is a school district, the grant may be used for permanent improvement projects located anywhere within that school district even if a portion of the school district is located outside the county.
Except as provided in division (D) of this section, the board may not award any grant in any year that exceeds the available grant revenue. The board may award grants to more than one government agency for the same project and may award grants for the same project in more than one year.