; and (2) provided in English, Spanish, and any other language that the Administrator determines to be appropriate. (j) Coordination In carrying out this section, the Administrator shall coordinate with the Administrator of the Federal Emergency Management Agency, other Federal, State and local agencies, and any other individual or entity, as the Administrator determines to be necessary to ensure the efficient administration of the claims process. (k) Applicability of debt collection requirements (1) In general Section 3716 of title 31, United States Code, shall not preclude any payment on a claim. (2) Assignment and exemption from claims of creditors (A) Assignment No assignment, release, or commutation of a payment due or payable under this title shall be valid. (B) Exemption (i) In general A payment under this title shall be exempt from all claims of creditors and from levy, execution, attachment, or other remedy for recovery or collection of a debt. (ii) Nonwaivable exemption The exemption provided by clause (i) may not be waived. 305. Reports and audits (a) Reports Not later than 1 year after the date of promulgation of interim final regulations under section 304(h) and annually thereafter, the Administrator shall submit to Congress a report that describes the claims submitted under section 304(b) during the year preceding the date of submission of the report, including, with respect to each claim— (1) the amount claimed; (2) a brief description of the nature of the claim; and (3) the status or disposition of the claim, including the amount of any payment on the claim. (b) Audits The Comptroller General of the United States shall— (1) conduct an annual audit of the payment of all claims submitted under section 304(b)