; and (B) recommendations for legislative changes needed to implement such plan; (3) create and submit to Congress a plan that includes recommendations for legislative changes that would allow school food authorities that serve fewer than 100 students and residential child care institutions to receive food from the USDA Foods in Schools program (or cash in lieu thereof) without participating in the school lunch program under the Richard B. Russell National School Lunch Act ( 42 U.S.C. 1751 et seq. ); and (4) consolidate duplicative information requests across management evaluations and financial management reviews, while ensuring the purposes of both such reviews are met.