of this Act, and every 2 years thereafter, the Secretary of Homeland Security shall report to Congress and publicly post online a report analyzing a sample of cases with respect to which the Secretary identified a failure to meet a detention standard applicable to the detention facility, but declined to impose a penalty. (e) GAO study Not later than 2 years after the date of the enactment of this Act, and every 2 years thereafter, the Comptroller General of the United States shall conduct a study on the waiver process under subsection (b) and ability of the Secretary of Homeland Security to hold contractors accountable through contracting, including financial penalties and quality assurance surveillance plans.