; (6) disclosure of the methodology and raw data used to determine when the statutory cap has been reached, including notification whenever the methodology to make this determination changes at any time during the fiscal year; and (7) the number of petitions for H–2B nonimmigrants that have received conditional approval once the statutory cap has been met, including the aggregated number of beneficiaries contained in the conditionally approved petitions. 8. GAO Reports (a) Report on methodology for statutory cap (1) In general Not later than 6 months after the date on which the Secretary issues regulations to carry out this Act and the amendments made by this Act, the Comptroller General of the United States shall publish a report that describes the methodology used by the Secretary to determine that the statutory cap for H–2B nonimmigrants is met and the accuracy of such methodology. (2) Content The report required under paragraph (1) shall include an assessment of— (A) the efficiencies and inefficiencies in the processing and approval of petitions for H–2B nonimmigrants