; (B) State and local units of government; (C) local stakeholders; and (D) other cost-share partners, government agencies, and stakeholders; (2) whether Congress should use a system-wide, rather than project-based, authorization process for water resources development projects; and (3) whether the structure and organization of the Corps of Engineers, as in effect on the date of enactment of this Act— (A) is the most effective structure and organization for continued operation; or (B) should be modified to increase— (i) efficiency; (ii) coordination; (iii) transparency; or (iv) cost savings. 1003. GAO study on benefit-cost analysis reforms Not later than 1 year after the date of enactment of this Act, the Comptroller General of the United States shall— (1) conduct a study on the benefit-cost procedures of the Secretary and the Director of the Office of Management and Budget (referred to in this section as the Director ), including— (A) an examination of the benefits and costs that the Secretary and the Director do and do not include in the benefit-cost calculation, including, at a minimum, local and regional economic benefits; and (B) a review of the calculation (or lack of a calculation) of navigation benefits used in a calculation for a non-commercial harbor that is used by a State maritime academy (as defined in section 51102 of title 46, United States Code) for military training purposes; and (2) submit to Congress a report that— (A) describes the results of the study under paragraph (1); and (B) includes recommendations for legislative or regulatory changes to improve the benefit-cost analysis procedures of the Secretary and the Director. 1004. Transparency and accountability in cost-sharing for water resources projects (a) Definition of balance sheet In this section, the term balance sheet means a document that describes— (1) the funds contributed by each Federal and non-Federal interest for a project