; and (5) develop a schedule and plan for the implementation of the actions required by the preceding paragraphs in a manner that is suitable for reuse, minimizes the time required to dispose of excess and surplus real property and maximizes efficiency and return on investment. (b) Actions To be taken (1) In closing or realigning any military installation under this Act, the Secretary may take such actions as may be necessary for each approved recommendation to close or realign a military installation, including the acquisition of such land, the construction of such replacement facilities, the performance of such activities, and the conduct of such advance planning and design as may be required to transfer the functions from a military installation being closed or realigned to another military installation, and may use for such purposes funds in the Account or funds appropriated to the Department of Defense for use in planning and design, minor construction, or operation and maintenance. (2) Except as provided in section 14(c), in carrying out any closure or realignment action under this Act, the Secretary may not exceed, by more than 25 percent, the total cost specified for such closure or realignment action in the report transmitted by the Commission to the President pursuant to section 9(d). (3) In closing or realigning any military installation under this Act, the Secretary may provide economic adjustment assistance to any community located near a military installation being closed or realigned, and community planning assistance to any community located near a military installation to which functions will be transferred as a result of the consolidation, closure, or realignment of a military installation, if the Secretary determines that the financial resources available to the community (by grant or otherwise) for such purposes are inadequate, and may use for such purposes funds in the Account or funds appropriated to the Department of Defense for economic adjustment assistance or community planning