; and (3) in identifying Federal agencies under paragraph (1), consider Federal agencies that use on average 9 percent or less of the capacity of the headquarters buildings of such agencies as identified by the Government Accountability Office pursuant to the statement of the Government Accountability Office titled Federal Real Property: Preliminary Results Show Federal Buildings Remain Underutilized Due to Longstanding Challenges and Increased Telework and issued on July 13, 2023 (GAO–23–106200). (b) Commencement of consolidation Not later than 1 year after submission of the plan pursuant to subsection (a)(2), the Administrator shall commence implementation of such plan. (c) Alternative plan If the Administrator, in coordination with the Director, fails to identify Federal agencies pursuant to subsection (a)(1) and complete a consolidation under subsection (a)(2) not later than 3 years after the submission date of the plan described in subsection (a)(2), the Administrator shall consolidate the General Services Administration personnel based in the GSA Headquarters Building into another federally-owned public building occupied by another Federal agency and prepare the GSA Headquarters Building for sale. (d) Sales (1) In general Not later than 1 year after implementation of the plan pursuant to subsection (a)(2), the Administrator shall sell any public buildings vacated as a result of such plan for fair market value at highest and best use. (2) Alternative sale In the event, the alternative plan is carried out pursuant to subsection (c), the Administrator shall sell the GSA Headquarters Building for fair market value at highest and best use. (3) Net proceeds Any net proceeds from a sale under this subsection shall be paid into an account in the Federal Buildings Fund established under section 592 of title 40, United States Code, and upon deposit, such proceeds may be expended only subject to a specific future appropriation. (e) Definitions In this Act: (1) Actual utilization rate The term actual utilization rate