; (2) an explanation of why the real property identified under paragraph (1) is needed to carry out the authorized purposes of the project described in subsection (a); and (3) a description of how the Secretary has recently utilized the real property identified under paragraph (1) to carry out the authorized purpose of the project described in subsection (a). 233. GAO studies (a) Review of the accuracy of project cost estimates (1) Review (A) In general Not later than 1 year after the date of enactment of this Act, the Comptroller General of the United States (referred to in this section as the Comptroller General ) shall initiate a review of the accuracy of the project cost estimates developed by the Corps of Engineers for completed and ongoing water resources development projects carried out by the Secretary. (B) Requirements In carrying out subparagraph (A), the Comptroller General shall determine the factors, if any, that impact the accuracy of the estimates described in that subparagraph, including— (i) applicable statutory requirements, including— (I) section 1001 of the Water Resources Reform and Development Act of 2014 ( 33 U.S.C. 2282c ); and (II) section 905(b) of the Water Resources Development Act of 1986 ( 33 U.S.C. 2282(b) )]