; and (2) includes— (A) an assessment of how each authority and program included in the study under subsection (a) has been used by the Secretary; (B) a list of the water resources development projects that have been carried out pursuant to the authorities and programs included in the study under subsection (a); (C) a discussion of the implementation challenges, if any, associated with the authorities and programs included in the study under subsection (a); (D) a description of lessons learned and best practices identified by the Secretary from carrying out the authorities and programs included in the study under subsection (a); and (E) any recommendations, including legislative recommendations, that result from the study under subsection (a). 231. Report to Congress on emergency response expenditures (a) In general The Secretary shall conduct a review of emergency response expenditures from the emergency fund authorized by section 5(a) of the Act of August 18, 1941 (commonly known as the Flood Control Act of 1941 ) (55 Stat. 650, chapter 377; 33 U.S.C. 701n(a) ) (referred to in this section as the Flood Control and Coastal Emergencies Account ) and from post-disaster supplemental appropriations Acts during the period of fiscal years 2013 through 2023. (b) Report to Congress Not later than 1 year after the date of enactment of this Act, the Secretary shall submit to the Committee on Environment and Public Works of the Senate and the Committee on Transportation and Infrastructure of the House of Representatives a report that includes the results of the review under subsection (a), including— (1) for each of fiscal years 2013 through 2023, a summary of— (A) annual expenditures from the Flood Control and Coastal Emergencies Account; (B) annual budget requests for that account; and (C) any activities, including any reprogramming, that may have been required to cover any annual shortfall in that account