; (2) consider the interests of diverse units of government, businesses, organizations, and individuals in the Heritage Area in the preparation and implementation of the management plan; (3) conduct meetings open to the public not less frequently than semiannually regarding the development and implementation of the management plan; (4) for any year that Federal funds have been received under this subsection— (A) submit to the Secretary an annual report that describes, with respect to the reporting period, the activities, expenses, and income of the Local Coordinating Entity; (B) make available to the Secretary for audit all records relating to the expenditure of the funds and any matching funds; and (C) encourage, by appropriate means and consistent with the purposes of the Heritage Area, the economic viability of the Heritage Area. (c) Prohibition on the acquisition of real property The Local Coordinating Entity shall not use Federal funds made available under section 9 to acquire real property or any interest in real property. 5. Management plan (a) In general Not later than 3 years after the date on which funds are first made available to carry out this Act, the Local Coordinating Entity shall submit to the Secretary for approval a proposed management plan for the Heritage Area. (b) Requirements The management plan shall— (1) incorporate an integrated and cooperative approach for the protection, enhancement, and interpretation of the natural, cultural, historic, scenic, and recreational resources of the Heritage Area; (2) take into consideration other applicable Federal, State, local, and Tribal plans and treaty rights; (3) include— (A) an inventory of— (i) the resources located in the Heritage Area; and (ii) any other property in the Heritage Area that— (I) is related to the themes of the Heritage Area; and (II) should be preserved, restored, managed, or maintained because of the significance of the property