; (B) where the contracting officer determines that— (i) an insubstantial portion of the contract work has been completed in the preceding year; and (ii) the lack of performance is at non-fault to the contractor; or (C) where the contracting officer determines that there is an issue in dispute which, until resolved, would likely cause the annual rating to inaccurately reflect the past performance of the contractor. (b) Report on contractor performance appeals Not later than 180 days after the date of the enactment of this Act, the Secretary of Defense shall submit to the defense committees a report on contractor and subcontractor past performance evaluations and appeals, including— (1) data on the number of performance evaluation appeals filed by contractors and subcontractors within the previous five years; (2) the frequency that an appeal was successful and the performance evaluation was changed favorably for the contractor; (3) the time it takes for an appeal to make its way through the process from filing to adjudication