; (2) disbursements made by the fund; and (3) fund balances at the beginning and end of the accounting period. (e) Annual Federal audits Not less frequently than once each year, the Administrator shall conduct or require each coastal State to have independently conducted reviews and audits as may be deemed necessary or appropriate by the Administrator to carry out the objectives of this section. Audits of the use of funds deposited in the community resilience revolving fund established by such coastal State shall be conducted in accordance with the auditing procedures of the Government Accountability Office, including chapter 75 of title 31, United States Code. (f) Intended use plan After providing for public comment and review, each coastal State shall annually prepare a plan identifying the intended uses of the amounts available to its community resilience revolving fund. Such intended use plan shall include— (1) a list of those projects for construction; (2) a description of the short- and long-term goals and objectives of its community resilience revolving fund; (3) information on the activities to be supported, terms of financial assistance, and communities served