; and (D) the amount and nature of anticipated expenditures to be made pursuant to section 12 during the first fiscal year commencing after the submission of the report. (2) Additional elements of report The report for a fiscal year shall include the following: (A) The obligations and expenditures from the Account during the fiscal year, identified by subaccount and installation, for each military department and Defense Agency. (B) The fiscal year in which appropriations for such expenditures were made and the fiscal year in which funds were obligated for such expenditure. (C) Each military construction project for which such obligations and expenditures were made, identified by installation and project title. (D) A description and explanation of the extent, if any, to which expenditures for military construction projects for the fiscal year differed from proposals for projects and funding levels that were included in the justification transmitted to Congress under subsection (b), or otherwise, for the funding proposals for the Account for such fiscal year, including explanations of any failure to carry out military construction projects that were so proposed and any expenditures for military construction projects that were not so proposed. (E) An estimate of the net revenues to be received from property disposals to be completed during the first fiscal year commencing after the submission of the report at military installations approved for consolidation, closure, or realignment under this Act. (3) Final report Not later than 60 days after the closure of the Account under section 14, the Secretary shall transmit to the congressional defense committees a report containing an accounting of all the funds deposited into and expended from the Account or otherwise expended under this Act with respect to such installations, and any amount remaining in the account. (b) Annual military infrastructure consolidation and efficiency implementation report As part of the budget request for fiscal year 2021, and for each fiscal