; and (ii) includes a plan for implementing the risk-based surface transportation security strategy; and (C) to modify the risk-based budget and resource allocations, in accordance with section 1965(c), for the Transportation Security Administration. (2) Coordinated approach In developing and implementing the risk-based surface transportation security strategy under paragraph (1), the Administrator shall coordinate with the heads of other relevant Federal departments or agencies, and stakeholders, as appropriate— (A) to evaluate existing surface transportation security programs, policies, and initiatives, including the explosives detection canine teams, for consistency with the risk-based security strategy and, to the extent practicable, avoid any unnecessary duplication of effort; (B) to determine the extent to which stakeholder security programs, policies, and initiatives address the vulnerabilities and risks to surface transportation systems identified in subsection (a); and (C) subject to subparagraph (B), to mitigate each vulnerability and risk to surface transportation systems identified in subsection (a). (c) Report (1) In general Not later than 180 days after the date the security assessment under subsection (a) is complete, the Administrator shall submit to the appropriate committees of Congress and the Inspector General of the Department a report that— (A) describes the process used to complete the security assessment; (B) describes the process used to develop the risk-based security strategy; (C) describes the risk-based security strategy; (D) includes the management oversight strategy; (E) includes— (i) the findings of the security assessment; (ii) a description of the actions recommended or taken by the Administrator to mitigate the vulnerabilities and risks identified in subsection (a), including interagency coordination; (iii) any recommendations for improving the coordinated approach to mitigating vulnerabilities and risks to surface transportation systems