; (ii) an account of all expenditures under this subsection; and (iii) descriptions of each project carried out using a grant awarded under this section. (B) Alternative manner of submission The Secretary may submit each report required under subparagraph (A) by including the information required under that subparagraph in each report required under section 316. (14) Administrative expenses The Secretary may use not more than 5 percent of the amounts made available under this subsection in each fiscal year to pay the administrative expenses necessary to carry out this subsection. (15) Authorization of appropriations There is authorized to be appropriated to the Secretary to carry out this subsection $50,000,000 for each of fiscal years 2024 through 2028. (d) Definitions In this section: (1) Approved working waterfronts plan The term approved working waterfronts plan means a working waterfronts plan that is approved by the Secretary under subsection (b). (2) Coastal Indian Tribe The term coastal Indian Tribe means an Indian Tribe with respect to which land owned by the Indian Tribe, held in trust by the United States for the Indian Tribe, or held by the Indian Tribe and subject to restrictions on alienation imposed by the United States or the reservation of the Indian Tribe is located within a coastal state. (3) Coastal users The term coastal users means— (A) persons that engage in commercial or recreational fishing; (B) recreational fishing and boating businesses; and (C) boatbuilding, aquaculture, and other water-dependent, coastal-related businesses. (4) Covered entity The term covered entity means— (A) a coastal state; (B) a coastal Indian Tribe; or (C) a Native Hawaiian organization. (5) Eligible covered entity The term eligible covered entity means a covered entity that— (A) has an approved working waterfronts plan; (B) is in the process of developing a working waterfronts plan for approval under subsection (b)