; and (B) full access to any facility under audit for the purpose of verifying transactions, including any balance or security held by a depository, fiscal agent, or custodian. (4) Report (A) In general Not later than 180 days after the end of the fiscal year for which an audit is carried out, the auditor shall submit a report on the audit to the Committee on Commerce, Science, and Transportation of the Senate, the Committee on Energy and Commerce of the House of Representatives, and the chair of the Athletes’ Advisory Council. (B) Matters to be included Each report under subparagraph (A) shall include the following for the applicable fiscal year: (i) Any statement necessary to present fairly the assets, liabilities, and surplus or deficit of the corporation. (ii) An analysis of the changes in the amounts of such assets, liabilities, and surplus or deficit. (iii) A detailed statement of the income and expenses of the corporation, including the results of any trading, manufacturing, publishing, or other commercial endeavor. (iv) A detailed statement of the amounts spent on stipends and services for athletes. (v) A detailed statement of the amounts allocated to the national governing bodies. (vi) Such comments and information as the auditor considers necessary to inform Congress of the financial operations and condition of the corporation. (vii) Recommendations relating to the financial operations and condition of the corporation. (C) Form A report under this paragraph may not be printed as a public document, except as part of proceedings authorized to be printed under section 1332 of title 44. . (2) Conforming amendment The table of sections for chapter 2205 of title 36, United States Code, is amended by striking the item relating to section 220511 and inserting the following: 220511. Reports and audits. . 6. Modifications to national governing bodies (a) Corporation responsible for obligations of national governing bodies Section 220521(d) of title 36, United States Code, is amended by striking The corporation