; and (II) by striking , for the year covered by the report . (4) Satisfaction of underlying reporting requirements (A) In general Except as provided in subparagraph (B), the publication and submission of a report as required by paragraph (1) in the first quarter of a calendar year shall be treated as satisfying any requirement to publish or otherwise make publicly available or to submit to Congress or to a committee of Congress a report described in paragraph (2) for the fiscal year ending most recently before the beginning of such quarter. (B) Certain submission requirements At the time when the Under Secretary submits a report required by paragraph (1) to the committees described in such paragraph, the Under Secretary shall submit any portion of such report that relates to a report described in paragraph (2)(C) to each committee of Congress not described in paragraph (1) to which such report would (without regard to subparagraph (A) of this paragraph) be required to be submitted. (5) Applicability Paragraph (1), and the amendments made by paragraph (3), shall apply beginning on January 1 of the first calendar year that begins after the date of the enactment of this Act. (c) Extension of certain audit and reporting requirements Section 902(c)(4)(A) of division N of the Consolidated Appropriations Act, 2021 ( 47 U.S.C. 1306(c)(4)(A) ) is amended by striking fiscal years 2021 and 2022 and inserting fiscal years 2021, 2022, 2023, and 2024 . (d) Definition In this section, the term Secretary means the Secretary of Commerce. II Office of Spectrum Management 201. Office of Spectrum Management Part A of the National Telecommunications and Information Administration Organization Act ( 47 U.S.C. 901 et seq. ) is amended by adding at the end the following: 106. Office of Spectrum Management (a) Establishment There is established within the NTIA an Office of Spectrum Management (in this section referred to as the Office ). (b) Head of Office (1) In general The head of the Office shall be an Associate Administrator for