; and (C) with respect to each relevant department or agency— (i) the total amount expended or disbursed by the department or agency as described in subparagraph (A); and (ii) the information described in clauses (i) through (iii) of paragraph (1)(B). (b) Report on conservation activities (1) Federal departments and agencies At the determination of the Comptroller General, to facilitate the preparation of the report 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 conservation activities by the Federal 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— (A) with respect to the first report under paragraph (2), the 3 fiscal years preceding the date of submission of the report; and (B) with respect to the second report under paragraph (2), the 2 fiscal years preceding the date of submission of the report. (2) Comptroller General Not later than 2 years and 4 years after the date of enactment of this Act, the Comptroller General shall submit to the Committees on Commerce, Science, and Transportation and Environment and Public Works of the Senate and the Committee on Natural Resources of the House of Representatives a report that— (A) describes the conservation activities by all Federal departments and agencies for species listed as a threatened species or endangered species under the Endangered Species Act of 1973 ( 16 U.S.C. 1531 et seq.), as reported under paragraph (1), during— (i) with respect to the first report, the 3 fiscal years preceding the date of submission of the report; and (ii) with respect to the second report, the 2 fiscal years preceding the date of submission of the report; (B) is organized into categories with respect to whether a recovery plan for a species has been established