; and (II) in the case of a State that has not published a State plan pursuant to subparagraph (C), develop and publish a State plan pursuant to subparagraph (C), which includes any information that the Secretary may require for the State to receive a grant under this subparagraph. (vi) Waiver A State desiring a grant under this subparagraph to use in accordance with clause (i), but requiring a waiver of any provision of this subparagraph due to an aspect of State governmental structure that is incompatible with this subparagraph, may request such a waiver as part of its State plan under subparagraph (C). (K) Annual reporting Not later than 1 year after the first grant is awarded under subparagraph (J), and annually thereafter, the Secretary shall submit to the Committee on Education and the Workforce of the House of Representatives and the Committee on Health, Education, Labor, and Pensions of the Senate, a report on the effectiveness of disbursements made from high cost funds for the most recent fiscal year, which shall include— (i) the amount of grant funds awarded to each State under subparagraph (J); (ii) the number of States that received a waiver pursuant to subparagraph (J)(vi); (iii) an identification of each State that did not receive a grant under subparagraph (J), but made disbursements from a high cost fund established under subparagraph (A)(i) solely using the funds the State reserved pursuant to subparagraph (A)(i); and (iv) an identification of each State that did not receive a grant under subparagraph (J), but made disbursements from a high cost fund similar to a high cost fund established under subparagraph (A)(i) solely using non-Federal funds. .