; (3) establishes an implementation timeline for— (A) gathering and building program activity information; (B) developing and implementing the pilot program; (C) seeking and responding to stakeholder comments; (D) developing and presenting findings from the pilot program to Congress; (E) notifying Congress regarding how program activities will be aggregated, disaggregated, or consolidated as part of identifying programs; and (F) implementing a Governmentwide program inventory through an iterative approach; and (4) including recommendations, if any, to reconcile the conflicting definitions of the term program in relevant Federal statutes, as it relates to the purpose of this Act. (c) Implementation (1) In general Not later than 3 years after the date of enactment of this Act, the Director shall make available online all information required under the amendments made by section 2 with respect to all programs. (2) Extensions The Director may, based on an analysis of the costs of implementation, and after submitting to Congress a notification of the action by the Director, extend the deadline for implementation under paragraph (1) by not more than a total of 1 year. (d) Reporting Not later than 2 years after the date on which the Director makes available online all information required under the amendments made by section 2 with respect to all programs, the Comptroller General of the United States shall submit to Congress a report regarding the implementation of this Act and the amendments made by this Act, which shall— (1) review how the Director and agencies determined how to aggregate, disaggregate, or consolidate program activities to provide the most useful information for an inventory of Government investments; (2) evaluate the extent to which the program inventory required under section 1122 of title 31, United States Code, as amended by this Act, provides useful information for transparency, decision-making, and oversight