; or (2) a voluntary or unilateral change in position by the agency, if the complainant’s claim is not insubstantial. . (b) Clerical amendment The table of contents of the Puerto Rico Oversight, Management, and Economic Stability Act ( 48 U.S.C. 2101 et seq.) is amended by inserting after the item relating to section 319 the following: Sec. 320. Access to information relating to public debt of Puerto Rico. . 11. GAO report on expenditures and operation of oversight board (a) Amendment Title I of the Puerto Rico Oversight, Management, and Economic Stability Act ( 48 U.S.C. 2101 et seq.) is amended by adding at the end the following: 110. Report on Oversight Board Not later than 30 days after the last day of each fiscal year, the Comptroller General of the United States shall report to the President, the House of Representatives Committee on Natural Resources and the Senate Committee on Energy and Natural Resources the results of an audit completed for the calendar year before the report containing— (1) details of all matters related to the receipt, disbursement, and use of Federal funds authorized under section 4; (2) an analysis of the expenditures and estimate of the cost to the United States of the operation of an Oversight Board; (3) the compliance or noncompliance of an Oversight Board with this Act and all other applicable laws