; and (B) division offices of the Department of Transportation; (2) the Secretary of the Treasury; (3) the Administrator; and (4) groups representing recreational activities and interests, including hiking, biking and mountain biking, horseback riding, water trails, snowshoeing, cross-country skiing, snowmobiling, off-highway mo­tor­cy­cling, all-terrain vehicles and other offroad motorized vehicle activities, and recreational trail advocates. (c) Funding (1) In general For the first fiscal year beginning after the date of enactment of this Act, the Secretary shall set aside from funds available to the Secretary to carry out the recreational trails program and not otherwise obligated an amount not greater than $3,000,000 to conduct the assessment under subsection (a)(1). (2) Reservation The amount set aside under this subsection shall be proportionately reserved from the apportionment to each State participating in the recreational trails program during that fiscal year, after making any reallocation to participating States, as described in section 133(h)(1)(B) of title 23, United States Code. 5. Reporting (a) Establishment of new financial management information system codes The Administrator shall establish financial management information system codes for each of the following: (1) Nonmotorized single use project. (2) Nonmotorized diverse use project. (3) Diverse use project including both motorized and nonmotorized uses. (4) Motorized single use project. (5) Motorized diverse use project. (b) State reports (1) In general Except as provided in paragraph (2), not less frequently than annually, each State that carries out projects under the recreational trails program shall submit to the Administrator a report describing the expenditures relating to those projects, as listed— (A) based on each code described in subsection (a)