; (B) personnel of the Department responsible for processing borrower defense claims submitted under section 493H; (C) other relevant Federal agencies; (D) States, including State law enforcement and regulatory agencies; and (E) recognized accrediting agencies or associations. (7) Report to congress On an annual basis, the Chief Enforcement Officer shall submit to the authorizing committees a report that includes— (A) the number of allegations about covered entities received by Unit in the year covered by the report; (B) the number of such allegations investigated by the Unit; (C) the number of such allegations that were referred to the Secretary under paragraph (3)(C) and a summary of any action taken by the Secretary with respect to such allegations; (D) the number of such allegations that were referred to other Federal agencies and the names of the agencies to which the allegations were referred; and (E) the number of such allegations that remain under review or investigation as of the date of the report. (8) Definitions In this subsection: (A) Covered entity In this subsection, the term covered entity means— (i) an institution of higher education (as defined in section 102) that participates in the Federal student financial assistance programs authorized under title IV; (ii) a contractor that contracts with the PBO to provide services relating to such programs, or a subcontractor of such contractor