United States Government Accountability Office Testimony Before the Subcommittee on Cybersecurity and Infrastructure Protection Committee on Homeland Security House of Representatives For Release on Delivery Expected at 10 a m ET Tuesday March 28 2017 INFORMATION SECURITY DHS Needs to Continue to Advance Initiatives to Protect Federal Systems Statement of Gregory C Wilshusen Director Information Security Issues GAO-17-518T March 28 2017 INFORMATION SECURITY DHS Needs to Continue to Advance Initiatives to Protect Federal Systems Highlights of GAO-17-518T a testimony before the Subcommittee on Cybersecurity and Infrastructure Protection Committee on Homeland Security House of Representatives Why GAO Did This Study What GAO Found Cyber-based intrusions and attacks on federal systems are evolving and becoming more sophisticated GAO first designated information security as a government-wide high-risk area in 1997 This was expanded to include the protection of cyber critical infrastructure in 2003 and protecting the privacy of personally identifiable information in 2015 The Department of Homeland Security DHS is spearheading multiple efforts to improve the cybersecurity posture of the federal government Among these the National Cybersecurity Protection System NCPS provides a capability to detect and prevent potentially malicious network traffic from entering agencies' networks In addition DHS's continuous diagnostics and mitigation CDM program provides tools to agencies to identify and resolve cyber vulnerabilities on an ongoing basis DHS plays a key role in strengthening the cybersecurity posture of the federal government Among other things DHS has initiatives for 1 detecting and preventing malicious cyber intrusions into agencies' networks and 2 deploying technology to assist agencies to continuously diagnose and mitigate cyber threats and vulnerabilities This statement provides an overview of GAO's work related to DHS's efforts to improve the cybersecurity posture of the federal government In preparing this statement GAO relied on previously published work as well as information provided by DHS on its actions in response to GAO's previous recommendations In January 2016 GAO reported that NCPS was limited in its capabilities to detect or prevent cyber intrusions analyze network data for trends and share information with agencies on cyber threats and incidents For example it did not monitor or evaluate certain types of network traffic and therefore would not have detected malicious traffic embedded in such traffic NCPS also did not examine traffic for certain common vulnerabilities and exposures that cyber threat adversaries could have attempted to exploit during intrusion attempts In addition at the time of the review federal agencies had adopted NCPS to varying degrees GAO noted that expanding NCPS's capabilities such as those for detecting and preventing malicious traffic and developing network routing guidance could increase assurance of the system's effectiveness in detecting and preventing computer intrusions and support wider adoption by agencies By taking these steps DHS would be better positioned to achieve the full benefits of NCPS In a January 2016 report GAO made nine recommendations related to expanding NCPS's capability to detect cyber intrusions notifying customers of potential incidents providing analytic services and sharing cyber-related information among other things DHS concurred with the recommendations and is taking actions to implement them The tools and services delivered through DHS's CDM program are intended to provide agencies with the capability to automate network monitoring correlate and analyze security-related information and enhance risk-based decision making at agency and government-wide levels In May 2016 GAO reported that most of the 17 civilian agencies covered by the Chief Financial Officers Act that also reported having high-impact systems were in the early stages of CDM implementation For example 14 of the 17 agencies reported that they had deployed products to automate hardware and software asset inventories configuration settings and common vulnerability management but only 2 had completed installation of agency and bureau component-level dashboards Some of the agencies noted that expediting CDM implementation could be of benefit to them in further protecting their high-impact systems GAO concluded that the effective implementation of the CDM program can assist agencies in resolving cybersecurity vulnerabilities that expose their information systems and information to evolving and pernicious threats By continuing to make available CDM tools and capabilities to agencies DHS can have additional assurance that agencies are better positioned to protect their information system and information View GAO-17-518T For more information contact Gregory C Wilshusen at 202 5126244 or wilshuseng@gao gov In addition DHS offered other services such as monthly operational bulletins CyberStat reviews and cyber exercises to help protect federal systems In May 2016 GAO reported that although participation varied among the agencies surveyed most agencies had found that the services were very or somewhat useful By continuing to make these services available to agencies DHS is better able to assist agencies in strengthening the security of their information systems What GAO Recommends United States Government Accountability Office Letter Letter Chairman Ratcliffe Ranking Member Richmond and Members of the Subcommittee Thank you for the opportunity to appear before you to discuss the Department of Homeland Security's DHS efforts to secure federal computer networks As recent cyberattacks have illustrated the need for robust and effective cybersecurity has never been greater Today I will provide an overview of our work related to efforts by DHS to improve the cybersecurity posture of the federal government In particular I will focus on two of the department's initiatives the National Cybersecurity Protection System NCPS operationally known as Einstein and the Continuous Diagnostics and Mitigation CDM program In developing this testimony we relied on our previous reports 1 as well as information provided by the department on its actions in response to our previous recommendations A more detailed discussion of the objectives scope and methodology for this work is included in each of the reports that are cited throughout this statement The work on which this statement is based was conducted in accordance with generally accepted government auditing standards Those standards require that we plan and perform audits to obtain sufficient appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives 1 GAO Information Security DHS Needs to Enhance Capabilities Improve Planning and Support Greater Adoption of Its National Cybersecurity Protection System GAO-16-294 Washington D C Jan 28 2016 Information Security Agencies Need to Improve Controls over Selected High-Impact Systems GAO-16-501 Washington D C May 18 2016 Information Security FDA Needs to Rectify Control Weaknesses That Place Industry and Public Health Data at Risk GAO-16-513 Washington D C Aug 30 2016 Information Security Opportunities Exist for SEC to Improve Its Controls over Financial Systems and Data GAO-16-493 Washington D C Apr 28 2016 Information Security IRS Needs to Further Improve Controls over Financial and Taxpayer Data GAO-16-398 Washington D C Mar 28 2016 Healthcare gov Actions Needed to Enhance Information Security and Privacy Controls GAO-16-265 Washington D C Mar 23 2016 Federal Information Security Agencies Need to Correct Weaknesses and Fully Implement Security Programs GAO-15-714 Washington D C Sept 29 2015 Information Security FAA Needs to Address Weaknesses in Air Traffic Control Systems GAO-15-221 Washington D C Jan 29 2015 and Information Security VA Needs to Address Identified Vulnerabilities GAO-15-117 Washington D C Nov 13 2014 Page 1 GAO-17-518T Information Security Background Federal agencies are dependent on computerized cyber information systems and electronic data to carry out operations and to process maintain and report essential information The security of these systems and data is vital to public confidence and the nation's safety prosperity and well-being Virtually all federal operations are supported by computer systems and electronic data and agencies would find it difficult if not impossible to carry out their missions and account for their resources without these information assets Hence ineffective security controls to protect these systems and data could have a significant impact on a broad array of government operations and assets Computer networks and systems used by federal agencies are often riddled with security vulnerabilities--both known and unknown These systems are often interconnected with other internal and external systems and networks including the Internet thereby increasing the number of avenues of attack and expanding their attack surface In addition cyber threats to systems supporting the federal government are evolving and becoming more sophisticated These threats come from a variety of sources and vary in terms of the types and capabilities of the actors their willingness to act and their motives For example foreign nations--where adversaries possess sophisticated levels of expertise and significant resources to pursue their objectives--pose increasing risks Safeguarding federal computer systems has been a long-standing concern This year marks the 20th anniversary of when GAO first designated information security as a government-wide high-risk area in 1997 2 We expanded this high-risk area to include safeguarding the systems supporting our nation's critical infrastructure in 2003 and protecting the privacy of personally identifiable information in 2015 3 Over the last several years GAO has made about 2 500 recommendations to agencies aimed at improving the security of federal systems and information These recommendations identified actions for agencies to take to strengthen their information security programs and technical controls over their computer networks and systems Many 2 GAO designates agencies and program areas as high risk due to their vulnerability to fraud waste abuse and mismanagement or when they are most in need of transformation 3 See GAO High-Risk Series Progress on Many High-Risk Areas While Substantial Efforts Needed on Others GAO-17-317 Washington D C Feb 15 2017 Page 2 GAO-17-518T Information Security agencies continue to be challenged in safeguarding their information systems and information in part because many of these recommendations have not been implemented As of February 2017 about 1 000 of our information security-related recommendations had not been implemented Our audits of the effectiveness of information security programs and controls at federal agencies have consistently shown that agencies are challenged in securing their information systems and information In particular agencies have been challenged in the following activities o Enhancing capabilities to effectively identify cyber threats to agency systems and information A key activity for assessing cybersecurity risk and selecting appropriate mitigating controls is the identification of cyber threats to computer networks systems and information In 2016 we reported on several factors that agencies identified as impairing their ability to identify these threats to a great or moderate extent The impairments included an inability to recruit and retain personnel with the appropriate skills rapidly changing threats continuous changes in technology and a lack of government-wide information sharing mechanisms 4 We believe that addressing these impairments will enhance the ability of agencies to identify the threats to their systems and information and be in a better position to select and implement appropriate countermeasures o Implementing sustainable processes for securely configuring operating systems applications workstations servers and network devices In our reports we routinely determine that agencies do not enable key information security capabilities of their operating systems applications workstations servers and network devices Agencies were not always aware of the insecure settings that introduced risk to the computing environment We believe that establishing strong configuration standards and implementing sustainable processes for monitoring and enabling configuration settings will strengthen the security posture of federal agencies o Patching vulnerable systems and replacing unsupported software Federal agencies we have reviewed consistently fail to apply critical security patches on their systems in a timely manner sometimes doing so years after the patch becomes available We have 4 GAO Information Security Agencies Need to Improve Controls over Selected HighImpact Systems GAO-16-501 Washington D C May 18 2016 Page 3 GAO-17-518T Information Security consistently identified instances where agencies use software that is no longer supported by their vendors These shortcomings place agency systems and information at significant risk of compromise since many successful cyberattacks exploit known vulnerabilities associated with software products We believe that using vendorsupported and patched software will help to reduce this risk o Federal Laws Provide a Framework for Securing Agencies' Information and Systems Developing comprehensive security test and evaluation procedures and conducting examinations on a regular and recurring basis Federal agencies we have reviewed often do not test or evaluate their information security controls in a comprehensive manner The agency evaluations we reviewed were sometimes based on interviews and document reviews rather than in depth security evaluations were limited in scope and did not identify many of the security vulnerabilities that our examinations identified We believe that conducting in-depth security evaluations that examine the effectiveness of security processes and technical controls is essential for effectively identifying system vulnerabilities that place agency systems and information at risk The Federal Information Security Modernization Act of 2014 FISMA 5 provides a comprehensive framework for ensuring the effectiveness of information security controls over information resources that support federal operations and assets and for ensuring the effective oversight of information security risks including those throughout civilian national security and law enforcement agencies The law requires each agency to develop document and implement an agency-wide information security program to provide risk-based protections for the information and information systems that support the operations and assets of the agency FISMA also establishes key government-wide roles for DHS Specifically with certain exceptions DHS is to administer the implementation of agency information security policies and practices for information systems including 5 The Federal Information Security Modernization Act of 2014 FISMA 2014 Pub L No 113-283 Dec 18 2014 largely superseded the Federal Information Security Management Act of 2002 FISMA 2002 enacted as Title III of the E-Government Act of 2002 Pub L No 107-347 Dec 17 2002 As used here FISMA refers both to FISMA 2014 and those provisions of FISMA 2002 that were either incorporated into FISMA 2014 or were unchanged and continue in full force and effect Page 4 GAO-17-518T Information Security o monitoring agency implementation of information security policies and practices o providing operational and technical guidance to agencies o operating a central federal information security incident center and o deploying technology upon request to assist the agency to continuously diagnose and mitigate cyber threats and vulnerabilities In addition the Cybersecurity Act of 2015 requires DHS to deploy operate and maintain for use by any federal agency a capability to 1 detect cybersecurity risks in network traffic transiting to or from agency information systems and 2 prevent network traffic with such risks from traveling to or from an agency information system or modify the traffic to remove the cybersecurity risk 6 Advancing DHS Initiatives Could Improve the Cybersecurity Posture of the Federal Government In implementing federal law for securing agencies' information and systems DHS is spearheading several initiatives to assist federal agencies in protecting their computer networks and electronic information These include NCPS CDM and other services However our work has highlighted the need for advances within these initiatives NCPS Capabilities and Adoption Could Be Improved Operated by DHS's United States Computer Emergency Readiness Team US-CERT 7 NCPS is intended to detect and prevent cyber intrusions into agency networks analyze network data for trends and anomalous data and share information with agencies on cyber threats and incidents Deployed in stages NCPS operationally known as EINSTEIN has provided increasing capabilities to detect and prevent potential cyber-attacks involving the network traffic entering or exiting the networks of participating federal agencies Table 1 provides an overview of the EINSTEIN deployment stages to date 6 Div N sec 223 Pub L No 114-113 Dec 18 2015 129 Stat 2935 2964 6 U S C 151 7 Within DHS US-CERT is a component of the National Cybersecurity and Communications Integration Center It serves as the central federal information security incident center specified by FISMA Page 5 GAO-17-518T Information Security Table 1 Overview of the National Cybersecurity Protection System NCPS Deployment Operational name Deployment year NCPS objective Description EINSTEIN 1 2003 Intrusion detection Provides an automated process for collecting correlating and analyzing agencies' computer network traffic information from sensors installed at a their Internet connections EINSTEIN 2 2009 Intrusion detection Monitors federal agency Internet connections for specific predefined signatures of known malicious activity and alerts US-CERT when specific b network activity matching the predetermined signatures is detected EINSTEIN 3 Accelerated 2013 Intrusion detection Intrusion prevention Automatically blocks malicious traffic from entering or leaving federal civilian agency networks This capability is managed by Internet service providers who administer intrusion prevention and threat-based decision making using DHS-developed indicators of malicious cyber activity to c develop signatures Source GAO analysis of Department of Homeland Security data GAO-17-518T a The network traffic information includes source and destination Internet Protocol addresses used in the communication source and destination ports the time the communication occurred and the protocol used to communicate b Signatures are recognizable distinguishing patterns associated with cyber-attacks such as a binary string associated with a computer virus or a particular set of keystrokes used to gain unauthorized access to a system c An indicator is defined by DHS as human-readable cyber data used to identify some form of malicious cyber activity These data may be related to Internet Protocol addresses domains e-mail headers files and character strings Indicators can be either classified or unclassified The overarching objectives of NCPS are to provide functionality that supports intrusion detection intrusion prevention analytics and information sharing 8 However in January 2016 we reported that NCPS had partially but not fully met these objectives 9 o Intrusion detection NCPS provided DHS with a limited ability to detect potentially malicious activity entering and exiting computer networks at federal agencies Specifically NCPS compared network traffic to known patterns of malicious data or signatures but did not detect deviations from predefined baselines of normal network 8 The National Institute of Standards and Technology NIST describes intrusion detection as the process of monitoring the events occurring in a computer system or network and analyzing them for signs of intrusions defined as attempts to bypass the security mechanisms of a computer or network or to compromise the confidentiality integrity and availability of the information they contain Intrusion prevention is the process of performing intrusion detection and attempting to stop detected possible incidents Analytics is the synthesis of knowledge from the collection preparation and analysis of data Information sharing is the process of exchanging of cyber threat and incident data 9 GAO-16-294 Page 6 GAO-17-518T Information Security behavior In addition NCPS did not monitor several types of network traffic and therefore would not have detected malicious traffic embedded in such traffic NCPS also did not examine traffic for certain common vulnerabilities and exposures that cyber threat adversaries could have attempted to exploit during intrusion attempts o Intrusion prevention The capability of NCPS to prevent intrusions was limited to the types of network traffic it monitored For example the intrusion prevention function monitored and blocked e-mail determined to be malicious However it did not monitor malicious content within web traffic although DHS planned to deliver this capability in 2016 o Analytics NCPS supported a variety of data analytical tools including a centralized platform for aggregating data and a capability for analyzing the characteristics of malicious code However DHS had not developed planned capabilities to facilitate near real-time analysis of various data streams perform advanced malware behavioral analysis and conduct forensic analysis in a more collaborative way DHS planned to develop and implement these enhancements through 2018 o Information sharing DHS had yet to develop most of the planned functionality for NCPS's information-sharing capability and requirements had only recently been approved at the time of our review Agencies and DHS also did not always agree about whether notifications of potentially malicious activity had been sent or received and agencies had mixed views about the usefulness of these notifications Further DHS did not always solicit--and agencies did not always provide--feedback on them In addition while DHS had developed metrics for measuring the performance of NCPS the metrics did not gauge the quality accuracy or effectiveness of the system's intrusion detection and prevention capabilities As a result DHS was unable to describe the value provided by NCPS To enhance the functionality of NCPS we made six recommendations to DHS which if implemented could help the agency to expand the capability of NCPS to detect cyber intrusions notify customers of potential incidents and track the quality efficiency and accuracy of supporting actions related to detecting and preventing intrusions providing analytic services and sharing cyber-related information DHS concurred with the recommendations In February 2017 when we followed up on the status of the recommendations DHS officials stated that they have implemented 2 of the recommendations and initiated Page 7 GAO-17-518T Information Security actions to address the other 4 recommendations We are in the process of evaluating DHS's actions for the two implemented recommendations In January 2016 we also reported that federal agencies had adopted NCPS to varying degrees Specifically the 23 civilian agencies covered by the Chief Financial Officers CFO Act 10 that were required to implement the intrusion detection capabilities had routed some traffic to NCPS intrusion detection sensors However as of January 2016 only 5 of the 23 agencies were receiving intrusion prevention services due to certain policy and implementation challenges For example officials stated that the ability to meet DHS security requirements to use the intrusion prevention capabilities varied from agency to agency Further agencies had not taken all the technical steps needed to implement the system such as ensuring that all network traffic was being routed through NCPS sensors This occurred in part because DHS had not provided network routing guidance to agencies As a result it had limited assurance regarding the effectiveness of the system We recommended that DHS work with federal agencies and the Internet service providers to document secure routing requirements in order to better ensure the complete safe and effective routing of information to NCPS sensors DHS concurred with the recommendation When we followed up with DHS on the status of the recommendations DHS officials said that nearly all of the agencies covered by the CFO Act are receiving at least one of the intrusion prevention services as of March 2017 Further the officials stated that DHS has collaborated with the Office of Management and Budget OMB to develop new guidance for agencies on perimeter security capabilities as well as alternative routing strategies We will evaluate the network routing guidance when DHS finalizes and implements it Effective Implementation of the CDM Program Could Improve Information Security at Agencies The CDM program provides federal agencies with tools and services that are intended to provide them with the capability to automate network monitoring correlate and analyze security-related information and enhance risk-based decision making at agency and government-wide levels These tools include sensors that perform automated scans or searches for known cyber vulnerabilities the results of which can feed 10 31 U S C 901 b Page 8 GAO-17-518T Information Security into a dashboard that alerts network managers and enables the agency to allocate resources based on the risk DHS in partnership with and through the General Services Administration established a government-wide acquisition vehicle for acquiring continuous diagnostics and mitigation capabilities and tools The CDM blanket purchase agreement is available to federal state local and tribal government entities for acquiring these capabilities There are three phases of CDM implementation Phase 1 This phase involves deploying products to automate hardware and software asset management configuration settings and common vulnerability management capabilities According to the Cybersecurity Strategy and Implementation Plan DHS purchased Phase 1 tools and integration services for all participating agencies in fiscal year 2015 Phase 2 This phase intends to address privilege management and infrastructure integrity by allowing agencies to monitor users on their networks and to detect whether users are engaging in unauthorized activity According to the Cybersecurity Strategy and Implementation Plan DHS was to provide agencies with additional Phase 2 capabilities throughout fiscal year 2016 with the full suite of CDM phase 2 capabilities delivered by the end of that fiscal year Phase 3 According to DHS this phase is intended to address boundary protection and event management for managing the security life cycle It focuses on detecting unusual activity inside agency networks and alerting security personnel The agency planned to provide 97 percent of federal agencies the services they need for CDM Phase 3 in fiscal year 2017 As we reported in May 2016 11 most of the 18 agencies covered by the CFO Act that had high-impact systems 12 were in the early stages of CDM 11 GAO Information Security Agencies Need to Improve Controls over Selected HighImpact Systems GAO-16-501 Washington D C May 18 2016 We surveyed the 18 agencies covered by the Chief Financial Officers CFO Act that reported having highimpact systems on a variety of information security-related issues including their implementation of government-wide security initiatives such as the CDM program Page 9 GAO-17-518T Information Security implementation All 17 of the civilian agencies 13 that we surveyed indicated they had developed their own strategy for information security continuous monitoring Additionally according to survey responses 14 of the 17 had deployed products to automate hardware and software asset configuration settings and common vulnerability management Further more than half of the agencies noted that they had leveraged products tools provided through the General Services Administration's acquisition vehicle However only 2 of the 17 agencies reported that they had completed installation of agency and bureau component-level dashboards and monitored attributes of authorized users operating in their agency's computing environment Agencies also noted that expediting the implementation of CDM phases could be of benefit to them in further protecting their high-impact systems The effective implementation of the CDM tools and capabilities can assist agencies in overcoming the challenges we have identified that they face when securing their information systems and information As noted earlier our audits often identify insecure configurations unpatched or unsupported software and other vulnerabilities in agency systems We believe that the tools and capabilities available under the CDM program when effectively used by agencies can help them to diagnose and mitigate vulnerabilities to their systems By continuing to make these tools and capabilities available to federal agencies DHS can also have additional assurance that agencies are better positioned to protect their information systems and information Other DHS Services Are Available to Help Protect Systems but Are Not Always Used by Agencies DHS provides other services that could help agencies protect their information systems Such services include but are not limited to o US-CERT monthly operational bulletins are intended to provide senior federal government information security officials and staff with actionable information to improve their organization's cybersecurity 12 High-impact systems are those where the loss of the confidentiality integrity or availability of the information or information system could be expected to have a severe or catastrophic adverse effect on organizations operations assets or personnel For example it might cause the organization to be unable to perform one or more of its primary functions or result in a major financial loss Of the 24 CFO Act agencies 18 reported having high-impact systems at the time of our review 13 The Department of Defense one of the 18 agencies with high-impact systems is not required to participate in the CDM program Page 10 GAO-17-518T Information Security posture based on incidents observed reported or acted on by DHS and US-CERT o CyberStat reviews are in-depth sessions with National Security Staff OMB DHS and an agency to discuss that agency's cybersecurity posture and opportunities for collaboration According to OMB these interviews are face-to-face evidence-based meetings intended to ensure agencies are accountable for their cybersecurity posture The sessions are to assist the agencies in developing focused strategies for improving their information security posture in areas where there are challenges o DHS Red and Blue Team exercises are intended to provide services to agencies for testing their systems with regard to potential attacks A Red Team emulates a potential adversary's attack or exploitation capabilities against an agency's cybersecurity posture The Blue Team defends an agency's information systems when the Red Team attacks typically as part of an operational exercise conducted according to rules established and monitored by a neutral group In May 2016 we reported that although participation varied among the 18 agencies we surveyed most of those that chose to participate generally found these services to be useful in aiding the cybersecurity protection of their high-impact systems 14 Specifically o 15 of 18 agencies participated in US-CERT monthly operational bulletins and most found the service very or somewhat useful o All 18 agencies participated in the CyberStat reviews and most found the service very or somewhat useful o 9 of 18 agencies participated in DHS' Red Blue team exercises and most found the exercises to be very or somewhat useful Half of the agencies in our survey reported that they wanted an expansion of federal initiatives and services to help protect their high-impact systems For example agencies noted that expediting the implementation of CDM phases sharing threat intelligence information and sharing attack vectors could be of benefit to them in further protecting their highimpact systems We believe that by continuing to make these services available to agencies DHS will be better able to assist agencies in strengthening the security of their information systems 14 See GAO-16-501 Page 11 GAO-17-518T Information Security In conclusion DHS is leading several programs that can benefit federal efforts to secure agency information systems and information Two such programs NCPS and CDM offer the prospect of important advances in the security over federal systems Enhancing NCPS's capabilities and greater adoption by agencies will help DHS achieve the full benefit of the system Effective implementation of CDM functionality by federal agencies could better position them to protect their information technology resources from evolving and pernicious threats Chairman Ratcliffe Ranking Member Richmond and Members of the Subcommittee this concludes my statement I would be happy to respond to your questions GAO Contact and Staff Acknowledgments 101931 If you or your staff have any questions about this testimony please contact Gregory C Wilshusen at 202 512-6244 or wilshuseng@gao gov Contact points for our Offices of Congressional Relations and Public Affairs may be found on the last page of this statement GAO staff who made key contributions to this testimony are Christopher Businsky Michael W Gilmore Nancy Glover Jeff Knott Kush K Malhotra Scott Pettis David Plocher and Angela D Watson Page 12 GAO-17-518T Information Security This is a work of the U S government and is not subject to copyright protection in the United States The published product may be reproduced and distributed in its entirety without further permission from GAO However because this work may contain copyrighted images or other material permission from the copyright holder may be necessary if you wish to reproduce this material separately GAO's Mission The Government Accountability Office the audit evaluation and investigative arm of Congress exists to support Congress in meeting its constitutional responsibilities and to help improve the performance and accountability of the 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