; and (ii) on any subsequent occurrence in the case of the law enforcement agency, the Director, after providing the law enforcement agency with notice and the opportunity to contest the allegation, shall suspend the law enforcement agency from eligibility for receipt of items under this section for a period of three years. (2) Intentional falsification of information In the event a State or local law enforcement agency is determined by the Director (or the designee of the Director) to have intentionally falsified any information in requesting or applying for items under this section, the Director, after providing the law enforcement agency with notice and the opportunity to contest the determination, shall terminate the law enforcement agency from eligibility for receipt of items under this section. (t) Report requirements (1) State and local law enforcement agencies report requirements Not later than one year after the date of the enactment of the Protecting Communities and Police Act of 2015 and every year thereafter, each State or local law enforcement agency that receives eligible defense items under this section shall submit to the Director of the Defense Logistics Agency a report setting forth an accounting of such items. Each report of an agency shall include the following: (A) For weapons, tactical vehicles, aircraft, and boats, time-stamped serial numbers of the items. (B) Such information on the status and use of such items as the Secretary of Defense requires in order to make the reports required by paragraph (2). (2) Secretary of Defense report requirements Not later than one year after Protecting Communities and Police Act of 2015 , once a year for every four years thereafter, and once every three years thereafter after such five years, the Secretary of Defense shall submit to the Attorney General, the Secretary of Homeland Security, and Congress, and make available to the public, a comprehensive report on the use during the preceding year of eligible defense items transferred under this section.