; and (ii) provide the status of the project. (B) Timing Each report under subparagraph (A) shall be submitted not later than 30 days after the last day of the applicable year covered by the report. (2) Final reports Not later than 90 days after the earlier of the date of expiration of a project period or the completion of a project, each eligible entity that receives a grant under the Outdoor Recreation Legacy Partnership Program shall submit to the Secretary a final report containing such information as the Secretary may require. 12. Transit to trails grant program (a) Definitions In this section: (1) Critically underserved community The term critically underserved community means— (A) a community that can demonstrate to the Secretary that the community has inadequate, insufficient, or no park space or recreation facilities, including by demonstrating— (i) quality concerns relating to the available park space or recreation facilities; (ii) the presence of recreational facilities that do not serve the needs of the community; or (iii) the inequitable distribution of park space for high-need populations, based on income, age, or other measures of vulnerability and need; (B) a community in which at least 50 percent of the population is not located within 1⁄2 mile of park space; (C) a community that is designated as a qualified opportunity zone under section 1400Z–1 of the Internal Revenue Code of 1986; or (D) any other community that the Secretary determines to be appropriate. (2) Eligible entity The term eligible entity means— (A) a State; (B) a political subdivision of a State (including a city or a county) that represents or otherwise serves an urban area or a rural area; (C) a special purpose district (including a park district); (D) an Indian Tribe that represents or otherwise serves an urban area or a rural area