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48 U.S.C. 2197: ReportText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 48-TERRITORIES AND INSULAR POSSESSIONSCHAPTER 20-PUERTO RICO OVERSIGHT, MANAGEMENT, AND ECONOMIC STABILITY
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§2197. Report

Not later than 18 months after June 30, 2016, the Comptroller General shall submit a report to the Committee on Natural Resources of the House of Representatives and the Committee on Energy and Natural Resources of the Senate describing⁠—

(1)  the conditions which led to the level of debt, which should be analyzed, per capita and based upon overall economic activity;

(2)  how actions of the territorial government improved or impaired the territory’s financial conditions; and

(3)  recommendations on non-fiscal actions, or policies that would not imperil America’s homeland and national security, that could be taken by Congress or the Administration to avert future indebtedness of territories, while respecting sovereignty and constitutional parameters.

( Pub. L. 114–187, title IV, § 410 , June 30, 2016 , 130 Stat. 594 .)