State plans. (2) Determination of savings (A) In general A State shall calculate the savings (if any) for a fiscal year for purposes of meeting the requirement of paragraph (1), using a methodology specified by the Secretary or an alternate methodology proposed by the State and approved by the Secretary. (B) Report A State shall annually report to the Secretary— (i) the methodology used to make the calculation described in subparagraph (A), without regard to whether any savings are found