; and (2) the small business emergency fund shall conduct outreach to eligible entities that are less likely to participate in programs established under the CARES Act ( Public Law 116–136 ; 134 Stat. 281) and the amendments made by that Act, including minority-owned entities, businesses in low-income communities, businesses in rural and Tribal areas, and other businesses that are underserved by the traditional banking system. (e) Information gathering (1) In general When providing assistance to an eligible entity with funds received from an allocation made under subsection (c), the entity providing assistance shall— (A) inquire whether the eligible entity is— (i) in the case of an eligible entity that is a business entity or a nonprofit organization, a women-owned entity or a minority-owned entity; and (ii) in the case of an eligible entity who is an individual, a woman or a minority; and (B) maintain a record of the responses to each inquiry conducted under subparagraph (A), which the entity shall promptly submit to the applicable State, unit of general local government, or Indian Tribe. (2) Right to refuse An eligible entity may refuse to provide any information requested under paragraph (1)(A). (f) Reporting (1) In general Not later than 30 days after the date on which a State, unit of general local government, or Indian Tribe initially receives an allocation made under subsection (c), and not later than 14 days after the date on which that State, unit of local government, or Indian Tribe completes the full expenditure of that allocation, that State, unit of general local government, or Indian Tribe shall submit to the Secretary a report that includes— (A) the number of recipients of assistance made available from the allocation; (B) the total amount, and type, of assistance made available from the allocation