The Secretary shall transmit to the Committee on Natural Resources of the House of Representatives and the Committee on Indian Affairs of the Senate, by , a report identifying for each tribal trust fund account for which the Secretary is responsible a balance reconciled as of . In carrying out this section, the Secretary shall consult with the Special Trustee. The report shall include—

((1)) a description of the Secretary’s methodology in reconciling trust fund accounts;

((2)) attestations by each account holder that—

((A)) the Secretary has provided the account holder with as full and complete accounting as possible of the account holder’s funds to the earliest possible date, and that the account holder accepts the balance as reconciled by the Secretary; or

((B)) the account holder disputes the balance of the account holder’s account as reconciled by the Secretary and statement explaining why the account holder disputes the Secretary’s reconciled balance; and

((3)) a statement by the Secretary with regard to each account balance disputed by the account holder outlining efforts the Secretary will undertake to resolve the dispute.