other critical infrastructure were accessed, compromised, or otherwise impacted by the SolarWinds incident, where such information is available to the Director. (C) Any ongoing security concerns or consequences arising from the SolarWinds incident, including any sensitive information that may have been accessed or exploited in a manner that poses a threat to national security. (D) Implementation of Executive Order 14028 (Improving the Nation’s Cybersecurity (May 12, 2021)). (E) Efforts taken by the Director, the heads of Federal departments and agencies, and critical infrastructure owners and operators to address cybersecurity vulnerabilities and mitigate risks associated with the SolarWinds incident. (c) Report Not later than 120 days after the date of the enactment of this Act, the Director shall submit to the Committee on Homeland Security of the House of Representatives and Committee on Homeland Security and Governmental Affairs of the Senate a report that includes the following: (1) Findings for each of the elements specified in subsection (b). (2) Recommendations to address security gaps, improve incident response efforts, and prevent similar cyber incidents. (3) Any areas with respect to which the Director lacked the information necessary to fully review and assessment such elements, the reason the information necessary was unavailable, and recommendations to close such informational gaps. (d) GAO report on Cyber Safety Review Board Not later than one year after the date of the enactment of this Act, the Comptroller General of the United States shall evaluate the activities of the Cyber Safety Review Board established pursuant to Executive Order 14028 (Improving the Nation’s Cybersecurity (May 12, 2021)), with a focus on the Board’s inaugural review announced in February 2022, and assess whether the Board has the authorities, resources, and expertise necessary to carry out its mission of reviewing and assessing significant cyber incidents.