; and (B) identifies areas for adjustment to align ongoing efforts with risk-based priorities. (2) Coordination and consultation The plan required under paragraph (1) shall be developed in coordination with all relevant United States Government departments and agencies and in consultation with the Secretary of Homeland Security, the Secretary of the Treasury, the Secretary of Defense, the Attorney General, the Director of National Intelligence, and the Director of the Federal Bureau of Investigation. (3) Contents The plan required under paragraph (1) shall— (A) include an assessment of the countries of greatest concern and risk for travel to the United States by members of foreign terrorist organizations and foreign fighters, which may be based on the minimum standards described in section 5(b) and other factors, as appropriate, including— (i) the number of flights to the United States that originate from last points of departure in each country; (ii) visa waiver program status or visa application and denial rates for each country; (iii) recent threats, terrorist and foreign fighter travel trends, and the overall terror threat environment in each country; and (iv) other criteria identified by the Secretary of State and the Secretary of Homeland Security; (B) detail existing United States Government programs, projects, and activities intended to build the capacity of such countries to combat travel by terrorists and foreign fighters, including estimated spending levels by country, to the extent practicable; and (C) outline a plan for prioritizing United States Government resources toward countries referred to in subparagraph (A), including— (i) efforts that should be reformed, consolidated, or eliminated