; and (B) 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 the Judiciary 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 spent on compensation and services for executives and administration officials of the corporation, including the 20 employees of the corporation who receive the highest amounts of compensation. (vi) A detailed statement of the amounts allocated to the national governing bodies. (vii) Such comments and information as the auditor considers necessary to inform Congress of the financial operations and condition of the corporation. (viii) Recommendations relating to the financial operations and condition of the corporation. (ix) A description of any financial conflict of interest (including a description of any recusal or other mitigating action taken), evaluated in a manner consistent with the policies of the corporation, of— (I) a member of the board of directors of the corporation