; (ii) a citation to each provision of law or directive in a congressional report that requires or requests the submission of the recurring plan or report; and (iii) a list of the relevant congressional committees for the recurring plan or report; and (C) a justification explaining, with respect to each recommendation described in subparagraph (B)(i) relating to a recurring plan or report— (i) why the head of the agency made the recommendation, which may include an estimate of the resources expended by the agency to prepare and submit the recurring plan or report; and (ii) the understanding of the head of the agency of the purpose of the recurring plan or report. (2) Agency consultation (A) In general In preparing the list required under paragraph (1)(A), if, in submitting a recurring plan or report, an agency is required to coordinate or consult with another agency or entity, the head of the agency submitting the recurring plan or report shall consult with the head of each agency or entity with whom consultation or coordination is required. (B) Inclusion in list If, after a consultation under subparagraph (A), the head of each agency or entity consulted under that subparagraph agrees that a recurring plan or report is outdated or duplicative, the head of the agency required to submit the recurring plan or report shall— (i) include the recurring plan or report in the list described in paragraph (1)(A)