Earmark Performance and Accountability Act of 2010 - Requires a state, a local government, a nonprofit organization, or a private entity (non-federal entity) to: (1) conduct an audit using an independent external auditor of any program, project, or activity it administers that is funded through an earmark; and (2) report to Congress about such audit, including whether the earmarked funds are being spent efficiently and effectively and whether the program, project, or activity is meeting any applicable stated purpose.
States that such program, project, or activity is funded through an earmark if it is included on: (1) a list of congressional earmarks generated under the Rules of the House of Representatives; (2) a list of congressionally directed spending generated under the Standing Rules of the Senate; or (3) both such lists.
Requires a federal agency that conducts an audit of any program, project, or activity it administers that is funded through an earmark to report to Congress on its results, including whether the earmarked funds are being spent efficiently and effectively and whether the program, project, or activity is meeting any applicable stated purpose.
Requires each such report to be transmitted to the Government Accountability Office (GAO) and GAO to make them publicly available on its website.