(a) Definition of balance sheetIn this section, the term “balance sheet” means a document that describes—
(b) Establishment of balance sheetEach district of the Corps of Engineers shall, using the authority of the Secretary under section 2315 of this title—
(1)
maintain a balance sheet for each water resources development project carried out by the Secretary for which a non-Federal cost share is required; and
(2)
on request of a non-Federal interest that provided funds for the project, provide to the non-Federal interest a copy of the balance sheet.