account of the Secretary concerned to carry out the activities described in subsection (e). (e) Authorized activities (1) In general The Secretaries shall use amounts provided to the respective accounts established under subsection (a) as follows: (A) The Secretary of Agriculture shall use amounts appropriated under subsection (c)(1)(A) to carry out management activities for active wildfires through the Forest Service, except that none of the amounts may be used for the operation of aircraft. (B) The Secretary of the Interior shall use amounts appropriated under subsection (c)(1)(B) to carry out management activities for active wildfires, except that none of the amounts may be used for the operation of aircraft. (C) The Secretary concerned shall use amounts appropriated under subsection (c)(2) to acquire, by contract or purchase, and use aircraft, including unmanned aerial systems, for operations relating to wildland fires. (2) Limitation The Secretary concerned shall not use to carry out any activity authorized by paragraph (1)(C) amounts appropriated to accounts of the Secretary concerned other than amounts in the accounts established by subsection (a) specified for activities described in subsection (b)(2). (f) Accounting reports (1) In general Each Secretary concerned shall submit to the congressional committees monthly accounting reports regarding the amounts that have been obligated and expended under this section during the preceding month of the applicable fiscal year. (2) Inclusions Each report under paragraph (1) shall include a description of, with respect to the period covered by the report— (A) Federal ground-based equipment costs