; and (B) the headquarters office of the Corps of Engineers to manage projects and initiatives of national significance; (2) to require the Secretary to allocate a budget for each district of the Corps of Engineers and to give responsibility to those districts to develop and implement the district 5-year budget and work plan; and (3) to increase local and non-Federal partner and stakeholder input in the process to improve budgeting of activities by the Secretary. (b) Definitions In this section: (1) Assistant Secretary The term Assistant Secretary means the Assistant Secretary of the Army for Civil Works. (2) COM accounts (A) In general The term COM accounts means— (i) the Civil Works Program Construction appropriations account of the Secretary; and (ii) the Civil Works Program Operation and Maintenance appropriations account of the Secretary. (B) Inclusion The term COM accounts includes the portions of the Civil Works Program Mississippi River and Tributaries appropriations account of the Secretary specifically relating to— (i) construction; or (ii) operations and maintenance. (3) Cost-share partner The term cost-share partner means a non-Federal government agency or other entity that is legally obligated— (A) to participate in project plan development; or (B) to provide funds or in-kind support for plan development or project implementation. (4) District 5-year budget and work plan The term district 5-year budget and work plan means a report by an appropriate District Engineer under subsection (e) that— (A) includes— (i) the district work plan for the fiscal year; and (ii) the district budget proposal for the 4-year period following the fiscal year to fund increments of work within the jurisdiction of the district; (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