; (B) identify the data systems used to monitor the performance measures; (C) identify any concerns related to the reliability of the data used to monitor the performance measures; and (D) report the results for the performance measures for the most recent fiscal year. (3) Plan If the performance measures developed and identified under subsection (a) cannot be included in the report required by paragraph (1) for the most recent fiscal year based on reliable and accessible data, the report shall include a plan for ensuring that such data will be monitored within a defined period of time. (4) Update (A) In general For each fiscal year after the fiscal year in which the report required by subsection (b) is submitted to the congressional defense committees, the Secretary of Defense shall submit to the congressional defense committees an update of the report required by paragraph (1). (B) Matters to be included Each update of the report required by paragraph (1) shall also include the following: (i) For any performance measures that indicate a decreased level of performance from the prior year— (I) a description of the factors that led to such decreased level of performance