; (II) in clause (i), as so designated, by striking the payment required under subparagraph (A) and inserting payments made under subparagraph (A) before the date of the enactment of the Spectrum Auction Reauthorization Act of 2023 ; and (III) by adding at the end the following: (ii) Accounting plan The Secretary of Defense shall submit a report to the Secretary of Commerce and the Director of the Office of Management and Budget not later than 90 days after the date of the enactment of the Spectrum Auction Reauthorization Act of 2023 , in accordance with section 118(g)(2)(D)(i)(I) of the National Telecommunications and Information Administration Organization Act ( 47 U.S.C. 928(g)(2)(D)(i)(I) ), describing the activities for which the Department of Defense has used, is using, and will use payments made under subparagraph (A) before the date of the enactment of the Spectrum Auction Reauthorization Act of 2023 . The Secretary of Commerce, acting through the Assistant Secretary, and the Director of the Office of Management and Budget shall continuously review and provide an accounting of the activities carried out using the payments made under subparagraph (A). ; (iii) by amending subparagraph (C) to read as follows: (C) Report to Secretary of Commerce For purposes of paragraph (2)(A), the Secretary of Defense, in coordination with the heads of other relevant Federal agencies who receive funds under subparagraph (D) of this paragraph, shall, not later than September 30, 2023, report to the Secretary of Commerce the findings of the planning activities described in subparagraph (A) of this paragraph, and detail frequencies in the covered band for identification by the Secretary of Commerce under paragraph (2).