; and (D) recommend Federal agencies best suited to address any critical needs for which no agency is responsible under existing law. (4) Information to be considered In identifying and prioritizing policy gaps pursuant to paragraph (3), the task force shall consider the findings and recommendations contained in section VI of the report entitled The Sustainable Working Waterfronts Toolkit: Final Report , dated March 2013. (5) Report Not later than 18 months after the date of the enactment of this section, the task force shall submit a report to Congress on its findings. (6) Implementation The head of each Federal agency identified in the report pursuant to paragraph (3)(C) shall take such action as is necessary to implement the recommendations contained in the report by not later than 1 year after the date of the issuance of the report. (c) Working waterfront grant program (1) The Secretary shall establish a Working Waterfront Grant Program, in cooperation with appropriate State, regional, and other units of government, under which the Secretary may make a grant to any coastal state for the purpose of implementing a working waterfront plan approved by the Secretary under subsection (d). (2) Subject to the availability of appropriations, the Secretary shall award matching grants under the program to coastal states with approved working waterfront plans through a regionally equitable, competitive funding process in accordance with the following: (A) The Governor, or the lead agency designated by the Governor for coordinating the implementation of this section, where appropriate in consultation with the appropriate local government, shall determine that the application is consistent with the State’s or territory’s approved coastal zone plan, program, and policies prior to submittal to the Secretary. (B) In developing guidelines under this section, the Secretary shall consult with coastal states, other Federal agencies, and other interested stakeholders with expertise in working waterfront planning. (C) Coastal