; or (ii) the subsequent fiscal year. (B) Reallocation Amounts not allocated under the Byrne JAG program or the Cops on the Beat program under part Q of title I of the Omnibus Crime Control and Safe Streets Act of 1968 ( 34 U.S.C. 10381 et seq. ) to a State or unit of local government for failure to fully comply with paragraph (1) shall be reallocated under the relevant program to States or units of local government that have complied with such paragraph. (3) Open-source data Not later than 30 days after each date on which the Attorney General receives information reported under paragraph (1) from a State or unit of local government, the Attorney General shall verify such information reported using open-source data, as practicable, including using data from newspaper and court records. (e) Study and reports required (1) GAO study and report (A) Study After data has been collected and reported under subsections (c) and (d) for 2 full years, the Comptroller General of the United States shall carry out a study on such data, including— (i) the number of Federal, State, and local law enforcement agencies reporting such data to the Attorney General; (ii) a determination of the leading cause of judgments and settlements against Federal, State, and local law enforcement agencies; (iii) an analysis of any relationship between the number of judgments and settlements and the actions taken by Federal, State, or local law enforcement agencies, including the process of the agency to enforce the law, the culture of the agency, and any new programs established by the Federal, State, or local law enforcement agency to enforce the law; (iv) recommendations with respect to how a Federal, State, or local law enforcement agency may reduce misconduct leading to judgments or settlements; (v) identification of Federal, State, and local law enforcement agencies that have spent the most money with respect to judgments and settlements (and related court fees)