enactment of this Act and ends on the last day of the 11th fiscal year that begins on or after such date of enactment. 17. Study and report by the Government Accountability Office Not later than 5 years and 8 years after the date of enactment of this Act, the Comptroller General of the United States shall prepare a study and submit to Congress and the Secretary a report examining— (1) how the Board spends assessments collected