; and (2) a plan that details steps that the Administration and the Department of the Treasury are taking to identify and prevent potential instances of waste, fraud, and abuse relating to covered assistance. (e) GAO report on small business COVID–19 small business programs Not later than 180 days after the date of enactment of this Act, the Comptroller General of the United States shall submit to the appropriate congressional committees a report that— (1) assesses the effectiveness of the requirements and sense of the Senate under section 7(a)(36)(P) of the Small Business Act ( 15 U.S.C. 636(a)(36)(P) ) to ensure underserved borrowers, including socially and economically disadvantaged individuals, women, and veterans and members of the military community, as well as small business concerns located in underserved and rural markets and in operation for less than 2 years, received assistance under the paycheck protection program, including a review of actions by the Administration and relevant data; (2) assesses the effectiveness of the Administration in reaching underserved businesses in grants made under section 1110(e) of the CARES Act ( Public Law 116–136 ) and loans made under section 7(b)(2) of the Small Business Act ( 15 U.S.C. 636(b)(2) ) in accordance with section 1110 of the CARES Act ( Public Law 116–136 ), including socially and economically disadvantaged individuals, women, and veterans and members of the military community, as well as small business concerns located in underserved and rural markets and in operation for less than 2 years; (3) provides a comprehensive review of the data described in subsections (a) and (b), including the retroactive data submitted under subsections (a)(3) and (b)(3)