; (ii) the number of adults who were prosecuted at the State, Tribal, or Federal level during the 5-year period preceding the date of the enactment of the Act, by year, for offenses described in subparagraphs (A) through (D); and (iii) the number of children who are unidentified victims of child sexual abuse material described in subparagraph (C)(ii). (H) Analyze and summarize common reasons why investigations of reports of child sexual abuse or exploitation do not go forward. (I) Develop guidance for Internet Crimes Against Children Task Forces to adopt a prioritization framework with respect to the investigation and prosecution of all child sexual abuse and exploitation, including prioritizing investigating individuals using encryption or anonymization. (J) Develop guidance on the Attorney General’s response to technology companies that refuse to comply with lawful requests for information related to offenders who use virtual private networks. (K) Evaluate the current duties and responsibilities of ICAC Task Forces pursuant to section 21114 of title 34, United States Code, including on— (i) workloads; and (ii) their ability to pursue investigations which are most likely to result in the identification of offenders described in subparagraph (A) and children described in subparagraph (B). (3) Report (A) In general Not later than 365 days after the date of enactment of this Act, the Working Group shall submit to the Attorney General, the Committee on the Judiciary of the Senate, the Committee on Appropriations of the Senate, the Committee on the Judiciary of the House of Representatives, and the Committee on Appropriations of the House of Representatives, a report that contains— (i) a detailed statement of the findings and conclusions of the Working Group, together with recommendations for legislation