The report shall be compiled from information contained in funding agreements, annual audit reports, and data of the Secretary regarding the disposition of Federal funds. The report must identify:

1. (a) The relative costs and benefits of self-governance, including savings;
2. (b) With particularity, all funds that are specifically or functionally related to the provision by the Secretary of services and benefits to Self-Governance Tribes and their members;
3. (c) The funds transferred to each Self-Governance Tribe and the corresponding reduction in the Federal bureaucracy;
4. (d) The funding formula for individual Tribal shares of all headquarters' funds, together with the comments of affected Self-Governance Tribes, developed under § 137.405 of this subpart; and
5. (e) Amounts expended in the preceding fiscal year to carry out inherent Federal functions, including an identification of those functions by type and location.