; and (2) identify any recognized organization that inspected or surveyed a vessel that was later subject to a Coast Guard-issued control action attributable to a major nonconformity that the recognized organization failed to identify in such inspection or survey. 205. Safety management system (a) In general The Comptroller General of the United States shall conduct an audit regarding the implementation and effectiveness of the Coast Guard’s oversight and enforcement of safety management plans required under chapter 32 of title 46, United States Code. (b) Scope The audit conducted under subsection (a) shall include an evaluation of— (1) the effectiveness and implementation of safety management plans, including such plans for— (A) a range of vessel types and sizes; and (B) vessels that operate in a cross-section of regional operating areas