urity.
(d) Comptroller General Studies and Reports.--
(1) Status reports on transition.--Not later than
18 months after the date on which the transfer of
functions specified under section 441 takes effect, and
every 6 months thereafter, until full implementation of
this subtitle has been completed, the Comptroller
General of the United States shall submit to the
Committees on Appropriations and on the Judiciary of
the House of Representatives and the Senate a report
containing the following:
(A) A determination of whether the
transfers of functions made by subtitles D and
E have been completed, and if a transfer of
functions has not taken place, identifying the
reasons why the transfer has not taken place.
(B) If the transfers of functions made by
subtitles D and E have been completed, an
identification of any issues that have arisen
due to the completed transfers.
(C) An identification of any issues that
may arise due to any future transfer of
functions.
(2) Report on management.--Not later than 4 years
after the date on which the transfer of functions
specified under section 441 takes effect, the
Comptroller General of the United States shall submit
to the Committees on Appropriations and on the
Judiciary of the House of Representatives and the
Senate a report, following a study, containing the
following:
(A) Determinations of whether the transfer
of functions from the Immigration and
Naturalization Service to the Bureau of
Citizenship and Immigration Services and the
Bureau of Border Security have improved, with
respect to each function transferred, the
following:
(i) Operations.
(ii) Management, including
accountability and communication.
(iii) Financial administration.
(iv) Recordkeeping, including
information management and technology.
(B) A statement of the reasons for t