under subparagraph (A) shall be made available on a publicly accessible website of the Department of Education. (2) Annual report (A) Report required Not later than one year after the date of the enactment of the Student Loan Advocacy Act and annually thereafter, the Secretary, acting through the Chief Operating Officer, shall submit to Congress an annual report on the performance of the PBO. (B) Contents The annual report shall include the following: (i) An evaluation of the extent to which the PBO met the goals and objectives contained in the five-year performance plan described in paragraph (1) for the preceding year. (ii) A summary of the consultation process under paragraph (1)(B) for the preceding year, including the recommendations that were accepted or denied by the Chief Operating Officer during such year, and the rationale for accepting or denying such recommendations. (iii) An independent financial audit of the expenditures of both the PBO and the programs administered by the PBO. (iv) A summary of the actions taken by the PBO to address— (I) the findings of the audit described in clause (iii)