Lakes shipping industry, as only six of the nine icebreaking cutters are operational and millions of tons of cargo was not loaded or was delayed due to inadequate Coast Guard icebreaking assets during a historically average winter for Great Lakes ice coverage. (7) The Congress has authorized the Coast Guard to acquire a new Great Lakes icebreaker as capable as Coast Guard Cutter MACKINAW (WLBB–30), the most capable Great Lakes icebreaker, and $10 million has been appropriated to fund the design and initial acquisition work for this icebreaker. (8) The Coast Guard has not initiated a new acquisition program for this Great Lakes icebreaker. (b) Sense of the Congress It is the sense of the Congress of the United States that a new Coast Guard icebreaker as capable as Coast Guard Cutter MACKINAW (WLBB–30) is needed on the Great Lakes and the Coast Guard should acquire this icebreaker as soon as possible. 413. Cargo preference study (a) In general The Comptroller General of the United States shall conduct an audit regarding the enforcement of the United States cargo preference program under section 55305 of title 46, United States Code. (b) Scope The audit conducted under subsection (a) shall include— (1) a description of the agencies and organizations required to comply with cargo preference requirements