; and (v) resolving administrative appeals regarding nonconfirmations. (11) Annual GAO study and report (A) Requirement The Comptroller General shall, for each year, undertake a study to evaluate the accuracy, efficiency, integrity, and impact of the System. (B) Report Not later than 18 months after the promulgation of regulations to implement this subsection, and yearly thereafter, the Comptroller General shall submit to Congress a report containing the findings of the study carried out under this paragraph. Each such report shall include, at a minimum, the following: (i) An assessment of System performance with respect to the rate at which individuals who are eligible for employment in the United States are correctly approved within the required periods, including a separate assessment of such rate for naturalized United States citizens, nationals of the United States, and aliens. (ii) An assessment of the privacy and confidentiality of the System and of the overall security of the System with respect to cybertheft and theft or misuse of private data. (iii) An assessment of whether the System is being implemented in a manner that is not discriminatory or used for retaliation against employees. (iv) An assessment of the most common causes for the erroneous issuance of nonconfirmations by the System and recommendations to correct such causes. (v) The recommendations of the Comptroller General regarding System improvements. (vi) An assessment of the frequency and magnitude of changes made to the System and the impact on the ability for employers to comply in good faith. (vii) An assessment of the direct and indirect costs incurred by employers in complying with the System, including costs associated with retaining potential employees through the administrative appeals process and receiving a nonconfirmation. (viii) An assessment of any backlogs or delays in the System providing the confirmation or further action notice and impacts to hiring by employers. (e) Compliance (1) Complaints and investigations The