; (ii) the data used to calculate the coal price index in an aggregate manner that does not reveal proprietary information; and (iii) any other information the Secretary considers appropriate to ensure transparency. (C) Other information If a person believes that the coal price index does not accurately reflect the assessment value of the coal produced by the person, the person may petition the Secretary to use information supplied by the person in lieu of the coal price index for the purpose of determining the assessment value of the coal produced by such person, including all information the Secretary requires to accurately determine the assessment value and audit the records of the person. (5) Reviews (A) In general To ensure a transparent, fair, and efficient administration of the Federal coal program, and to ensure that citizens of the United States receive a fair return on Federal coal, not later than 3 years after the date of the enactment of this subsection and every 3 years thereafter during the 15-year period beginning on such date, the Comptroller General of the United States shall submit to Congress a report containing the results of a review conducted by the Comptroller General of the Federal coal program, including the administration of this subsection. (B) Consultation In conducting a review under this paragraph, the Comptroller General shall consult with— (i) the Secretary; (ii) the Director of the Bureau of Land Management; (iii) the Secretary of Transportation; and (iv) the Secretary of Energy. (C) Inclusions In conducting a review under this paragraph, the Comptroller General shall review— (i) the total volume of coal production from Federal land; (ii) the total volume of remaining coal reserves on Federal land; (iii) the total amount of revenues generated from the Federal coal program, itemized by type of revenue, including lease bonus payments and royalties; (iv) market prices for coal; (v) market prices for transportation costs and any other deductible costs