19 U.S.C. § 4451

(a) In general Not later than one year after entering into an agreement under a program specified in subsection (b), and annually thereafter until the termination of the program, the Commissioner shall submit to the Committee on Finance and the Committee on Homeland Security and Governmental Affairs of the Senate and the Committee on Ways and Means and the Committee on Homeland Security of the House of Representatives a report that includes the following: (1) A description of the development of the program, including an identification of the authority under which the program operates. (2) A description of the type of entity with which U.S. Customs and Border Protection entered into the agreement and the amount that entity reimbursed U.S. Customs and Border Protection under the agreement. (3) An identification of the type of port of entry to which the agreement relates and an assessment of how the agreement provides economic benefits and security benefits (if applicable) at the port of entry. (4) A description of the services provided by U.S. Customs and Border Protection under the agreement during the year preceding the submission of the report. (5) The amount of fees collected under the agreement during that year. (6) The total operating expenses of the program during that year. (7) A detailed accounting of how the fees collected under the agreement have been spent during that year. (8) A summary of any complaints or criticism received by U.S. Customs and Border Protection during that year regarding the agreement. (9) An assessment of the compliance of the entity described in paragraph (2) with the terms of the agreement. (10) Recommendations with respect to how activities conducted pursuant to the agreement could function more effectively or better produce economic benefits and security benefits (if applicable). (11) A summary of the benefits to and challenges faced by U.S. Customs and Border Protection and the entity described in paragraph (2) under the agreement. (12) If the entity described in paragraph (2) is an operator of an airport— (A) a detailed account of the revenue collected by U.S. Customs and Border Protection at the airport from— (i) fees collected under the agreement; and (ii) fees collected from sources other than under the agreement, including fees paid by passengers and air carriers; and (B) an assessment of the revenue described in subparagraph (A) compared with the operating costs of U.S. Customs and Border Protection at the airport. (b) Program specified A program specified in this subsection is— (1) the program for entering into reimbursable fee agreements for the provision of U.S. Customs and Border Protection services established by section 560 of the Department of Homeland Security Appropriations Act, 2013 (division D of Public Law 113–6 ; 127 Stat. 378 ); (2) the pilot program authorizing U.S. Customs and Border Protection to enter into partnerships with private sector and government entities at ports of entry established by section 559 of the Department of Homeland Security Appropriations Act, 2014 (division F of Public Law 113–76 ; 6 U.S.C. 211 note); (3) the program under which U.S. Customs and Border Protection collects a fee for the use of customs services at designated facilities under section 58b of this title ; (4) the program established by subchapter VII of this chapter authorizing U.S. Customs and Border Protection to establish preclearance operations in foreign countries; or (5) the program for entering into reimbursable fee agreements with U.S. Customs and Border Protection established under section 301 of title 6 .