adjustments of fees charged for the adjudication of immigration and citizenship benefit requests. 110. Reporting requirement (a) In general In addition to the requirements of section 286(o) of the Immigration and Nationality Act ( 8 U.S.C. 1356(o) ), the Secretary of Homeland Security shall prepare a report on the fiscal status of U.S. Citizenship and Immigration Services that includes the following, disaggregated by funding source— (1) the annual operating plan broken out by directorate and program office within such agency, which shall include obligations and current year expenditures for the preceding quarter, along with projected obligations and expenditures for the current quarter and the subsequent quarters