; (C) (i) the minimum bond or surety amounts required pursuant to offshore oil and gas leases; and (ii) the rationale for the minimum amounts; (D) whether the bond or surety amounts described in subparagraph (C) are adequate to comply with subsection (q); and (E) whether the Secretary intends to modify the royalty or rental rates, or bond or surety amounts, based on the review. (2) Public participation In carrying out a review and preparing a report under paragraph (1), the Secretary shall provide to the public an opportunity to participate. (3) Report deadline Not later than 30 days after the date on which the Secretary completes a report under paragraph (1), the Secretary shall transmit copies of the report to— (A) the Committee on Energy and Natural Resources of the Senate; and (B) the Committee on Natural Resources of the House of Representatives. (s) Comparative review of fiscal system (1) In general Not later than 2 years after the date of enactment of this subsection and every 5 years thereafter, the Secretary shall carry out a comprehensive review of all components of the Federal offshore oil and gas fiscal system, including requirements for— (A) bonus bids; (B) rental rates; (C) royalties; and (D) oil and gas taxes. (2) Requirements (A) Contents; scope A review under paragraph (1) shall include— (i) the information and analyses necessary to compare the offshore bonus bids, rents, royalties, and taxes of the Federal Government to the offshore bonus bids, rents, royalties, and taxes of other resource owners, including States and foreign countries