; and (B) recommendations regarding methods to address the factors described in subparagraph (A). (c) Report Not later than 1 year after the date of enactment of this Act, the Secretaries shall submit to the Committees on Appropriations and Environment and Public Works of the Senate and the Committees on Appropriations and Natural Resources of the House of Representatives and make publicly available a report describing the results of the study under subsection (b). 403. Study and report on expenditures (a) Reports on expenditures (1) Federal departments and agencies (A) In general At the determination of the Comptroller General of the United States (referred to in this section as the Comptroller General ), to facilitate the preparation of the reports from the Comptroller General under paragraph (2), the head of each Federal department and agency shall submit to the Comptroller General data and other relevant information that describes the amounts expended or disbursed (including through loans, loan guarantees, grants, or any other financing mechanism) by the department or agency as a direct result of any provision of the Endangered Species Act of 1973 ( 16 U.S.C. 1531 et seq.) (including any regulation promulgated pursuant to that Act) during— (i) with respect to the first report under paragraph (2), the 3 fiscal years preceding the date of submission of the report; and (ii) with respect to the second report under paragraph (2), the 2 fiscal years preceding the date of submission of the report. (B) Requirements Data and other relevant information submitted under subparagraph (A) shall describe, with respect to the applicable amounts— (i) the programmatic office of the department or agency on behalf of which each amount was expended or disbursed; (ii) the provision of the Endangered Species Act of 1973 ( 16 U.S.C. 1531 et seq.) (or regulation promulgated pursuant to that Act) pursuant to which each amount was expended or disbursed