; and (C) a proposed evaluation framework with output and outcome indicators appropriate to gauge progress toward meeting the objectives and priorities of the Commission or Council, as applicable. (b) Work plan Not later than January 1, 2023, and every 2 years thereafter, the Commission and the Council shall develop and approve an operational work plan and budget based on the strategic plan under subsection (a). (c) GAO review Not later than January 1, 2024, and every 2 years thereafter, the Comptroller General of the United States shall conduct an evaluation of the activities conducted by the Commission and the Council based on the operational work plans described in subsection (b) for the previous year and the output and outcome indicators included in the strategic plan described in subsection (a). The evaluation shall include a request for written evaluations from members of the Commission and the Council about barriers and facilitators to executing successfully the work plans of the Commission and the Council. (d) Biannual reporting The Commission and Council shall each issue a biannual report to the Secretary that provides independent policy recommendations related to border health issues. Not later than 3 months following receipt of each such biannual report, the Secretary shall provide to Congress the report and any studies or other materials produced independently by the Commission and Council. (e) Audits The Secretary shall annually prepare an audited financial report to account for all appropriated assets expended by the Commission and Council to address both the strategic and operational work plans for the year involved. (f) By-Laws Not later than 6 months after the date of enactment of this section, the Commission and Council shall develop and approve by-laws to provide fully for compliance with the requirements of this section. (g) Transmittal to congress The Commission and Council shall submit copies of the operational work plan and by-laws to Congress. The Comptroller General of the United States