; and (D) the annual independent audits required under paragraph (1). (3) GAO report Not later than 3 years after the date of establishment of the Council, and thereafter as necessary, the Comptroller General of the United States shall submit to the Committee on Commerce, Science, and Transportation of the Senate and the Committee on Transportation and Infrastructure of the House of Representatives a report covering the operations and expenditures of the Council in carrying out this section, including any recommendations the Comptroller deems appropriate. (o) Suits barred Neither the Council nor any committee, program, association, or other organization created by or under the authority of this section may sue a public or private person or entity concerning any matter arising under this section other than the performance of a contract. (p) Definitions In this section: (1) Council The term Council means the Gulf Coast Regional Citizens’ Advisory Council established under subsection (a). (2) Covered person The term covered person means an owner or operator of a facility, an owner or operator of a tank vessel, a lessee, or a permittee, as those terms are defined in this Act. (3) Federal agency The term Federal agency means any department, agency, or other instrumentality of the Federal Government, any independent agency or establishment of the Federal Government including any Government corporation, and the Government Publishing Office. (4) Gulf Coast States The term Gulf Coast States means the States of Alabama, Florida, Louisiana, Mississippi, and Texas. (5) Gulf of Mexico The term Gulf of Mexico means the territorial seas and exclusive economic zone of the United States in the Gulf of Mexico. . (b) Conforming amendment The table of contents in section 2 of the Oil Pollution Act of 1990 (104 Stat. 484) is amended by adding at the end of the items relating to subtitle A of title IV the following: 4119. Gulf of Mexico Regional Citizens' Advisory Council. . 107. Vessel as responsible party Section 1001(32)(A) of the