; (2) 10 percent shall be disbursed to the County for use as determined through normal County budgeting procedures; and (3) the remainder shall be deposited in a special account in the Treasury of the United States, to be known as the Pershing County Special Account , which shall be available to the Secretary, in consultation with the County, for— (A) the acquisition of land from willing sellers (including interests in land) in the County— (i) within a wilderness area; (ii) that protects other environmentally significant land; (iii) that secures public access to Federal land for hunting, fishing, and other recreational purposes; or (iv) that improves management of Federal land within the area identified on the Map as Checkerboard Lands Resolution Area ; and (B) the reimbursement of costs incurred by the Secretary in preparing for the sale or exchange of land under this title. (b) Investment of special account Any amounts deposited in the special account established under subsection (a)(3)— (1) shall earn interest in an amount determined by the Secretary of the Treasury, based on the current average market yield on outstanding marketable obligations of the United States of comparable maturities; and (2) may be expended by the Secretary in accordance with this section. (c) Reports (1) In general Not later than September 30 of the fifth fiscal year after the date of the enactment of this Act, and every 5 fiscal years thereafter, the Secretary shall submit to the State, the County, and the appropriate committees of Congress a report on the operation of the special account established under subsection (a)(3) for the preceding 5 fiscal years. (2) Contents Each report submitted under paragraph (1) shall include, for the fiscal year covered by the report— (A) a statement of the amounts deposited into the special account; (B) a description of the expenditures made from the special account for the fiscal year, including the purpose of the expenditures