; and (2) with respect to each subsequent list submitted under such subsection, the one-year period preceding the submission of the list. (c) Comptroller General report (1) In general With respect to each list submitted under subsection (a), not later than 120 days after the list is submitted under that subsection, the Comptroller General of the United States shall submit to the appropriate committees of Congress— (A) an assessment of the processes followed by the President in preparing the list; (B) an assessment of the foreign persons included in the list; and (C) a list of persons not included in the list that qualify for inclusion in the list, as determined by the Comptroller General. (2) Consultations In preparing the report required by paragraph (1), the Comptroller General shall consult with nongovernmental organizations. (d) Credible information defined In this section, the term credible information has the meaning given that term in section 14 of the Iran Sanctions Act of 1996 ( Public Law 104–172