; and (B) all activities under the plan comply with Federal acquisition rules, requirements, guidelines, and practices. (d) GAO evaluation Not later than 120 days after receipt of the plan required under subsection (a) by the Comptroller General of the United States, the Comptroller General shall evaluate the plan and report to the Committee on Homeland Security of the House of Representatives and the Committee on Homeland Security and Governmental Affairs of the Senate on any concerns or recommendations for improvement, as the Comptroller General determines appropriate. . (b) Clerical amendment The table of contents in section 1(b) of the Homeland Security Act of 2002 is amended by inserting after the item relating to section 438, as added by this title, the following new item: Sec. 439. Border security improvement plan. . 430. Integrated Border Enforcement Teams (a) In general Subtitle C of title IV of the Homeland Security Act of 2002 ( 6 U.S.C. 231 et seq.), as amended by this title, is further amended by adding at the end the following new section: 440. Integrated Border Enforcement Teams (a) Establishment There is established within the Department a program to be known as the Integrated Border Enforcement Team program (referred to in this section as IBET ). (b) Purpose The purpose of IBET is to enhance border security in a manner that results in a cooperative approach between the United States and Canada to— (1) strengthen security between designated ports of entry; (2) detect, investigate, prevent, and respond to terrorism, transnational criminal organizations, and other violations of law related to border security; (3) facilitate collaboration among components and offices within the Department and international partners; (4) execute coordinated activities in furtherance of border security and homeland security