; and (B) nonferrous building materials, including aluminum and polyvinylchloride (PVC), glass, fiber optics, plastic, wood, masonry, rubber, manufactured stone, any other nonferrous metals, and any unmanufactured construction material. IV REPORTS AND OTHER MATTERS 401. Comptroller General report (a) In general Not later than 2 years after the date on which the majority of States receiving allocations under section 102 have made grants to local educational agencies under section 103, the Comptroller General of the United States shall submit to the appropriate congressional committees a report on the projects carried out with covered funds. (b) Elements The report under subsection (a) shall include an assessment of— (1) State activities, including— (A) criteria used by each State to determine high-need students and facilities for purposes of the projects carried out with covered funds; and (B) whether the State issued new regulations to ensure the health and safety of students and staff during construction or renovation projects or to ensure safe, healthy, and high-performing school buildings; (2) the types of projects carried out with covered funds, including— (A) the square footage of the improvements made with covered funds; (B) the total cost of each such project; and (C) the costs of the project disaggregated by the costs for planning, design, construction, site purchase, and improvements; (3) the geographic distribution of the projects; (4) an assessment of the impact of selected projects (as identified by the Secretary) on the health and safety of school staff and students; and (5) how the Secretary or States could make covered funds more accessible— (A) to schools with the highest numbers and percentages of students counted under section 1124(c) of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 6333(c) )