; and (2) transfer the amounts received as reimbursement to the wildfire suppression operations account established pursuant to subsection (b). (f) Annual Accounting and reporting requirements Not later than 90 days after the end of each fiscal year for which assistance is received pursuant to this section, the respective Secretary shall submit to the Committees on Agriculture, Appropriations, the Budget, Natural Resources, and Transportation and Infrastructure of the House of Representatives and the Committees on Agriculture, Nutrition, and Forestry, Appropriations, the Budget, Energy and Natural Resources, Homeland Security and Governmental Affairs, and Indian Affairs of the Senate, and make available to the public, a report that includes the following: (1) The risk-based factors that influenced management decisions regarding wildfire suppression operations of the Federal land management agencies under the jurisdiction of the Secretary concerned. (2) Specific discussion of a statistically significant sample of large fires, in which each fire is analyzed for cost drivers, effectiveness of risk management techniques, resulting positive or negative impacts of fire on the landscape, impact of investments in preparedness, suggested corrective actions, and such other factors as the respective Secretary considers appropriate. (3) Total expenditures for wildfire suppression operations of the Federal land management agencies under the jurisdiction of the respective Secretary, broken out by fire sizes, cost, regional location, and such other factors as the such Secretary considers appropriate. (4) Lessons learned. (5) Such other matters as the respective Secretary considers appropriate. (g) Savings provision Nothing in this title shall limit the Secretary of the Interior, the Secretary of Agriculture, Indian Tribe, or a State from receiving assistance through a declaration made by the President under this Act when the criteria for such declaration have been met. . 1003. Prohibition on transfers No funds may be