internet shutdowns, and the threats such pose to journalists, citizens, and human rights and civil-society organizations. (B) A description of the technology projects supported by the Open Technology Fund and the associated impact of such projects in the prior year, including the countries and regions in which such technologies were deployed, and any associated metrics indicating audience usage of such technologies, as well as future-year technology project initiatives. (2) Assessment of the effectiveness of the Open Technology Fund Not later than two years after the date of the enactment of this section, the Inspector General of the Department of State and the Foreign Service shall submit to the appropriate congressional committees a report on the following: (A) Whether the Open Technology Fund is technically sound and cost effective. (B) Whether the Open Technology Fund is satisfying the requirements of this section. (C) The extent to which the interests of the United States are being served by maintaining the work of the Open Technology Fund. (h) Audit authorities (1) In general Financial transactions of the Open Technology Fund, as such relate to functions carried out under this section, may be audited by the Government Accountability Office in accordance with such principles and procedures and under such rules and regulations as may be prescribed by the Comptroller General of the United States. Any such audit shall be conducted at the place or places at which accounts of the Open Technology Fund are normally kept. (2) Access by GAO The Government Accountability Office shall have access to all books, accounts, records, reports, files, papers, and property belonging to or in use by the Open Technology Fund pertaining to financial transactions as may be necessary to facilitate an audit. The Government Accountability Office shall be afforded full facilities for verifying transactions with any assets held by depositories, fiscal agents, and custodians. All such books, accounts, records, reports, files, papers,