; (3) a list of the 10 metropolitan statistical areas with the lowest average REAC-inspected scores for all inspected properties; and (4) a list of the 10 States with the lowest average REAC-inspected scores for all inspected properties. (b) GAO report The Comptroller General of the United States shall issue a publicly available report on the website of the Government Accountability Office with recommendations for how REAC inspections of all properties assisted, insured, or both, under a program of the Department should be reformed and improved. 6. Budget-based rental adjustments for certain properties receiving project-based rental assistance that underwent Mark-to-Market (a) Definition In this section, the term eligible property means a property that— (1) receives project-based rental assistance under section 8 of the United States Housing Act of 1937 ( 42 U.S.C. 1437f ); (2) underwent a mortgage restructuring under subtitle A of the Multifamily Assisted Housing Reform and Affordability Act of 1997 ( 42 U.S.C. 1437f note; title V of Public Law 105–65 ); and (3) (A) has been transferred to a different owner due to the failure of a prior owner to meet Uniform Physical Condition Standards; (B) received a failing Uniform Physical Condition Standard score under a prior owner; or (C) requires substantial rehabilitation, including the replacement of major systems, in order to ensure the long term sustainability of the property, as determined by a capital needs assessment and as approved by the Secretary. (b) Authority The Secretary may, at the request of the owner of the property, approve the adjustment of rent on a budget basis (within the meaning of section 401.412(b) of title 24, Code of Federal Regulations, or any successor regulation) for an eligible property if the owner— (1) demonstrates that— (A) the available operating revenue is insufficient to operate and maintain the property; and (B) a rent adjustment is necessary to support financing for rehabilitation