; (2) an identification of each recommendation made before the reporting period, for which corrective action has not been completed, including the potential costs savings associated with the recommendation; (3) a summary of significant investigations closed during the reporting period; (4) an identification of the total number of convictions during the reporting period resulting from investigations; (5) information regarding each audit, inspection, or evaluation report issued during the reporting period, including— (A) a listing of each audit, inspection, or evaluation; and (B) if applicable, the total dollar value of questioned costs (including a separate category for the dollar value of unsupported costs) and the dollar value of recommendations that funds be put to better use, including whether a management decision had been made by the end of the reporting period; (6) information regarding any management decision made during the reporting period with respect to any audit, inspection, or evaluation issued during a previous reporting period; (7) the information described under section 804(b) of the Federal Financial Management Improvement Act of 1996 ( Public Law 104–208 , §101(f) [title VIII], 31 U.S.C. 3512 note); (8) (A) an appendix containing the results of any peer review conducted by another Office of Inspector General during the reporting period; or (B) if no peer review was conducted within that reporting period, a statement identifying the date of the last peer review conducted by another Office of Inspector General; (9) a list of any outstanding recommendations from any peer review conducted by another Office of Inspector General that have not been fully implemented, including a statement describing the status of the implementation and why implementation is not complete