; and (2) transfer the amounts received under paragraph (1) to the account established by subsection (b)(1). (f) Annual accounting and reporting requirements (1) In general Not later than 90 days after the last day of each fiscal year for which assistance is received under this section, the Secretary concerned shall submit to the committees described in paragraph (2), and make available to the public, a report that describes the following: (A) The risk-based factors that influenced management decisions regarding wildfire suppression operations of the Federal land management agencies under the jurisdiction of the Secretary concerned. (B) Specific discussion of a statistically significant sample of large fires, in which each fire is analyzed for— (i) cost drivers; (ii) the effectiveness of risk management techniques; (iii) resulting positive or negative impacts of fire on the landscape; (iv) the impact of investments in preparedness; (v) suggested corrective actions; and (vi) such other factors as the Secretary concerned considers appropriate. (C) Total expenditures for wildfire suppression operations of the Federal land management agencies under the jurisdiction of the Secretary concerned, including a description of the expenditures by— (i) fire size; (ii) cost; (iii) regional location; and (iv) such other factors as the Secretary concerned considers appropriate. (D) Lessons learned. (E) Such other matters as the Secretary concerned considers appropriate. (2) Committees described The committees referred to in paragraph (1) are— (A) of the Senate— (i) the Committee on Agriculture, Nutrition, and Forestry; (ii) the Committee on Appropriations; (iii) the Committee on the Budget; (iv) the Committee on Energy and Natural Resources; (v) the Committee on Homeland Security and Governmental Affairs; and (vi) the Committee on Indian Affairs; and (B) of the House of Representatives— (i) the Committee on Agriculture; (ii) the Committee on Appropriations; (iii) the Committee on the Budget