; and (B) comply with any disclosure requirements imposed under this subtitle. (i) Financial reports (1) In general The Administrator shall submit to the Secretary annual and quarterly reports of the financial condition and operations of the Administration, which shall be in such form, contain such information, and be submitted on such dates as the Secretary shall require. (2) Contents of annual reports Each annual report shall include— (A) financial statements prepared in accordance with generally accepted accounting principles; (B) any supplemental information or alternative presentation that the Secretary may require; and (C) an assessment (as of the end of the most recent fiscal year of the Administration), signed by the chief executive officer and chief accounting or financial officer of the Administration, of— (i) the effectiveness of the internal control structure and procedures of the Administration