; and (B) a review of the administration of the program, including whether— (i) funding under the program is distributed in a timely manner that is consistent with statutory and regulatory requirements; and (ii) the current procedures and practices used by the Secretary of the Interior to allocate funding for tribal transportation facilities (as defined in section 101(a) of title 23, United States Code) under the program are transparent and consistently applied. (3) Report Not later than 1 year after the date of enactment of this Act, the Inspector General of the Department of Transportation and the Inspector General of the Department of the Interior shall jointly submit a report describing the results of the audit under paragraph (1) to— (A) the Committee on Environment and Public Works of the Senate; (B) the Committee on Indian Affairs of the Senate; (C) the Committee on Transportation and Infrastructure of the House of Representatives; and (D) the Committee on Natural Resources of the House of Representatives. (c) Comptroller General review (1) In general The Comptroller General of the United States (referred to in this subsection as the Comptroller General ) shall initiate an audit of the program. (2) Review The audit under paragraph (1) shall include an examination of— (A) the funding formula of the program under section 202(b)(3) of title 23, United States Code, including key decisions made over time that have affected the methods used to determine tribal shares of program funds; (B) whether, for purposes of allocating funding under section 202 of title 23, United States Code, the allocation methodology under subpart D of part 1000 of title 24, Code of Federal Regulations (as in effect on the date of enactment of this Act), provides an accurate and reliable estimate of tribal population; (C) potential alternatives to the methodology described in subparagraph (B) for purposes of allocating funding under section 202 of title 23, United States Code