On and after January 1, 1999, each grant of state funds to a local government from the Governor's emergency fund or from a special project appropriation shall be conditioned upon the receipt by the state auditor of a properly completed grant certification form. The form shall be designed by the state auditor and shall be distributed with each covered grant as required by this Code section. The grant certification form shall require the certification by the local government and by the local government auditor that the grant funds were used solely for the express purpose or purposes for which the grant was made. Such form shall be filed with the state auditor in conjunction with the annual audit required under Code Section 36-81-7 for each year in which such grant funds are expended or remain unexpended by the local government. The failure to comply with the requirements of this Code section shall result in a forfeiture of such grant and the return to the state of any such grant funds which have been received by the local government.