; and (B) shall prioritize the projects based on the value to the United States of each project. (3) Leadership input The headquarters office and Major Subordinate Command of the Corps of Engineers shall provide appropriate quality assurance guidance in the preparation of each district 5-year budget and work plan. (f) Public participation The Secretary shall issue guidance that requires that for the development of, or any proposed major substantive modification to, a district 5-year budget and work plan, each District Engineer for each district shall, not less frequently than annually— (1) provide to cost-share partners, government agencies, and stakeholders— (A) notice and an opportunity for comment for a period of not less than 30 days to submit to the Secretary or to the District Engineer comments, including through written submission of data, opinions, or arguments, with or without an opportunity for oral presentation; (B) written responses to comments received under subparagraph (A); and (C) a process through which cost-share partners, government agencies, and stakeholders may appeal decisions of the District Engineer regarding the contents of the district 5-year budget and work plan under subsection (e)(1) to the Major Subordinate Command with jurisdiction over the District; (2) publish the comments received under paragraph (1)(A) on the internet website of the Corps of Engineers; (3) hold a public meeting to discuss each district 5-year budget and work plan; (4) provide to government agencies the opportunity to consult and collaborate with each district and obtain feedback to incorporate into risk assessments; and (5) provide to cost-share partners the opportunity to collaborate— (A) to support information sharing; (B) to the maximum extent practicable, to share in concept development and decision-making to achieve complementary or integrated solutions to problems