; and (B) to encourage relevant public-private partnerships. (2) Credits to Fund Any cash donations accepted under paragraph (1) shall be credited to, and form a part of, the Fund. (3) Reporting Each donation received under paragraph (1) that is used for, or directly related to, the reduction of the deferred maintenance backlog of the Service shall be included with the annual budget submission of the President to Congress. (k) Annual reports Not later than 1 year after the date on which the first distributions are made from the Fund and annually thereafter, the Secretary shall submit to the appropriate committees of Congress a report that describes, with respect to each project provided amounts from the Fund during the period covered by the report— (1) any progress with respect to the project, including a comparison of the progress with respect to other highest-priority deferred maintenance projects of the Service; (2) the expenditure of amounts from the Fund with respect to the project; and (3) the projected cyclic maintenance needs of the project on completion of the project. . (b) Clerical amendment The table of sections for chapter 1049 of title 54, United States Code, is amended by adding at the end the following: 104908. National Park Service Legacy Restoration Fund. . 3. GAO study Not later than 2 years after the date of enactment of this Act, the Comptroller General of the United States shall— (1) conduct a study with respect to the implementation of the National Park Service Legacy Restoration Fund under section 104908 of title 54, United States Code (as added by section 2(a)) (referred to in this section as the Fund ), including whether the Director of the National Park Service is, with respect to projects carried out using amounts from the Fund— (A) properly estimating the cost for those projects; (B) adhering to time schedules and cost projections for those projects; (C) properly prioritizing deferred maintenance projects