; (B) a description of the expenditures made from the special account for the fiscal year, including the purpose of the expenditures; (C) recommendations for additional authorities to fulfill the purpose of the special account; and (D) a statement of the balance remaining in the special account at the end of the fiscal year. II Land conveyances and transfers 201. Conveyances of covered land (a) Definitions In this section: (1) Covered land The term covered land means any Federal land or interest in Federal land in the County identified on the Map as Covered Land . (2) Map The term Map means the map entitled Pershing County Land Conveyances and Transfers and dated February 9, 2017. (3) Qualified entity The term qualified entity means, with respect to a portion of covered land— (A) the owner of the mining claims, millsites, or tunnel sites on a portion of the covered land on the date of enactment of this Act; (B) the lessee, or other successor in interest of the owner— (i) with the right of possession of the mining claims, millsites, or tunnel sites on the covered land; (ii) that has paid (or whose agent has paid) the annual claim maintenance fee or filed a maintenance fee waiver on or before September 1, 2016, with the authority or consent of the owner, for the upcoming assessment year for the mining claims, millsites, or tunnel sites within the exterior boundary of the portion of covered land, as determined based on the claim maintenance fee records of the Bureau of Land Management as of the date of introduction of this Act; and (iii) that has the authority or consent of the owner to acquire the portion of covered land