; (B) a description of the active suspense categories and the number of cases pending in each category; and (C) the average processing time for each benefit application form type and any change in that time relative to the end of the prior quarter. (b) Annual report (1) In general Not later than 90 days after the end of each fiscal year the Secretary shall publish on its website and submit to the Committees on the Judiciary, Appropriations, and Oversight and Reform of the House of Representatives, and to the Committees on the Judiciary, Appropriations, and Homeland Security and Governmental Affairs, a report concerning the status of— (A) the Immigration Services and Infrastructure Improvements Account as of the end of the fiscal year, including any unobligated balances of appropriations in the Account; and (B) the backlog in immigration benefit applications as of the end of the fiscal year. (2) Report elements The report shall include— (A) an analysis of factors contributing to the net and gross backlogs, including a detailed assessment of the impacts of Department policies on the net and gross backlogs; (B) a description of existing and planned processes for qualitatively and quantitatively assessing the impacts on the net and gross backlogs of Department policies both prior to and following implementation of those policies; (C) an assessment of adherence to processes referenced in subparagraph (B); (D) existing efforts to eliminate the net backlog and minimize the gross backlog; (E) a detailed plan to eliminate the net backlog, to prevent recurrence of the net backlog after elimination, and to minimize the gross backlog; (F) a description of existing and planned quality controls for ensuring fair, accurate, and consistent adjudication of immigration benefit applications; (G) information on Department funding, including— (i) an assessment of how and to what extent funding, both from fee accounts and appropriations, was allocated toward backlog elimination