; and (B) the regulations issued pursuant to such section; (2) in the case of institutions of higher education that fail to comply with such requirements, the reasons for the failure of such institutions of higher education to comply; (3) the extent to which institutions of higher education attempt to correct a failure to comply with such requirements; and (4) the Federal efforts to increase compliance with such requirements. (b) Report Not later than 1 year after the date of the enactment of this Act, the Comptroller General of the United States shall submit to Congress a report that includes the results of the study conducted under subsection (a).