to section 1209 of the Implementing Recommendations of the 9/11 Commission Act of 2007, as added by section 3. (b) Contents The strategy required under subsection (a) shall take into consideration the most recently published versions of each of the following documents: (1) The Transportation Security Administration National Strategy for Transportation Security. (2) The Department of Homeland Security Cybersecurity Strategy. (3) The Transportation Security Administration Cybersecurity Roadmap. (4) The Department of Homeland Security Balanced Workforce Strategy. (5) The Department of Homeland Security Quadrennial Homeland Security Review. (c) Resources The strategy shall include an assessment of additional resources determined necessary by the Administrator. (d) Submission to Congress Upon development of the strategy, the Administrator of the Transportation Security Administration shall provide to the Committee on Homeland Security of the House of Representatives and the Committee on Commerce, Science, and Transportation of the Senate a copy of such strategy. 5. Oversight (a) Report to Congress The Administrator of the Transportation Security Administration shall report to the Committee on Homeland Security of the House of Representatives and the Committee on Commerce, Science, and Transportation of the Senate not less than annually on activities of the pipeline security section of the Administration, as established pursuant to section 1209 of the Implementing Recommendations of the 9/11 Commission Act of 2007, as added by section 3, including information with respect to guidelines, security assessments, and inspections. Each such report shall include a determination by the Administrator regarding whether there is a need for new regulations or non-regulatory initiatives and the basis for such determination. (b) GAO review Not later than two years after the date of the enactment of this Act, the Comptroller General of the United States shall conduct a review of the implementation of this Act and the amendments made