; (B) is based on— (i) an allocation provided for a fiscal year; and (ii) estimates based on the allocation under clause (i), assuming an annual growth rate of 2 percent; and (C) contains— (i) a list of projects and initiatives of regional, Tribal, or local significance to be carried out through the COM account; (ii) a list of studies that the District Engineer determines would potentially provide value to the United States to be carried out through the Investigations account; and (iii) a list of projects and initiatives of national significance to be carried out through the COM accounts, if the project or initiative is selected to be carried out. (5) Government agencies The term government agencies means Federal and non-Federal government agencies that can provide authority, expertise, or funding, in cases in which the Secretary has limited authority or in which the government agency can assist in developing a project alternative, to collaborate on projects and plans relating to— (A) flood damage reduction and risk management; (B) reliable water supply; and (C) other business lines. (6) Headquarters 5-year budget and work plan The term headquarters 5-year budget and work plan means a report by the Chief of Engineers under subsection (d) that— (A) includes— (i) the Corps of Engineers work plan for the fiscal year; and (ii) the Corps of Engineers budget proposal for the 4-year period following the fiscal year to fund increments of work to be carried out that is considered to be of regional, Tribal, or local significance; and (B) is based on— (i) an amount provided for the fiscal year through an appropriations Act; and (ii) estimates based on the amount under clause (i), assuming an annual growth rate of 2 percent. (7) Integrated water resource management The term integrated water resource management means a holistic and mission-integrated process that— (A) focuses on water resources challenges and opportunities