; (B) the impact of the covered bill or joint resolution or covered rule on correctional facilities and services, including any changes to the operation costs for correctional facilities, and any decrease or increase in the populations of individuals incarcerated in correctional facilities; and (C) a statistical analysis of how the covered bill or joint resolution or covered rule would impact pretrial, prison, probation, and post-prison supervision populations, disaggregated by race, ethnicity, disability, gender, and sexual orientation; (2) an estimate of the fiscal impact of the covered bill or joint resolution or covered rule on Federal expenditures, including expenditures on construction and operation of correctional facilities for the current fiscal year and 5 succeeding fiscal years; (3) an analysis of any other significant factor affecting the cost of the covered bill or joint resolution or covered rule and its impact on the operations of components of the criminal justice system; and (4) a detailed and comprehensive statement of the methodologies and assumptions utilized in preparing the minority impact assessment. (e) Annual assessment The Comptroller General of the United States shall prepare and transmit to the Congress, by March 1 of each year, a minority impact assessment reflecting the cumulative effect of all relevant changes in the law taking effect during the preceding calendar year. (f) Public availability Not later than 30 days after preparing a minority impact statement under subsection (a) or (c)— (1) the Comptroller General of the United States shall publish such minority impact statement on the website of the Government Accountability Office