; and (B) makes and documents such a determination on an individual basis. (3) Circumstances described For purposes of paragraph (2), circumstances beyond the student’s control— (A) may include the student withdrawing from classes due to illness; and (B) shall not include withdrawing to avoid a particular grade. . (g) Report on costs of Federal Pell Grant program Section 401 ( 20 U.S.C. 1070a ) is further amended, as amended by subsections (a) through (f), by adding at the end the following: (l) Report on costs of Federal Pell Grant program Not later than October 31 of each year, the Secretary shall prepare and submit a report to the authorizing committees that includes the following information with respect to spending for the Federal Pell Grant program for the preceding fiscal year: (1) The total obligations and expenditures for the program for such fiscal year. (2) A comparison of the total obligations and expenditures for the program for such fiscal year— (A) to the most recently available Congressional Budget Office baseline for the program; and (B) in the case in which such fiscal year is fiscal year 2019, 2020, 2021, 2022, 2023, or 2024, to the Congressional Budget Office cost estimate for the program included in the report of the Committee on Education and the Workforce of the House of Representatives accompanying the PROSPER Act, as approved by the Committee. (3) The total obligations and expenditures for the maximum Federal Pell Grant for which a student is eligible, as specified in the last enacted appropriation Act applicable to such fiscal year. (4) A comparison of the total obligations and expenditures for the maximum Federal Pell Grant for which a student is eligible, as specified in the last enacted appropriation Act applicable to such fiscal year— (A) to the most recently available Congressional Budget Office baseline for such maximum Federal Pell Grant