; and (iii) require, with respect to all agreements authorizing expenditure of Federal funds by other organizations, that the organizations receiving the funds make available to the Secretary for audit all records concerning the expenditure of the funds; and (F) encourage by appropriate means economic viability that is consistent with the national heritage area. (3) Prohibition on the acquisition of real property The local coordinating entity shall not use Federal funds made available under subsection (g) to acquire real property or any interest in real property. (c) Management plan (1) In general Not later than 3 years after the date of enactment of this Act, the local coordinating entity for each of the national heritage areas designated by subsection (a) shall submit to the Secretary for approval a proposed management plan for the national heritage area. (2) Requirements The management plan shall— (A) incorporate an integrated and cooperative approach for the protection, enhancement, and interpretation of the natural, cultural, historic, scenic, and recreational resources of the national heritage area; (B) take into consideration Federal, State, local, and tribal plans and treaty rights; (C) include— (i) an inventory of— (I) the resources located in the national heritage area; and (II) any other property in the national heritage area that— (aa) is related to the themes of the national heritage area; and (bb) should be preserved, restored, managed, or maintained because of the significance of the property; (ii) comprehensive policies, strategies and recommendations for conservation, funding, management, and development of the national heritage area; (iii) a description of actions that the Federal Government, State, tribal, and local governments, private organizations, and individuals have agreed to take to protect the natural, historical, cultural, scenic, and recreational resources of the national heritage area