This bill directs the Comptroller General of the United States to conduct a comprehensive review of the Coast Guard's budget, resources, and capabilities as a co-Sector Risk Management Agency (SRMA) for the marine transportation system (MTS). Congress emphasizes that maritime trade is economically vital, yet faces increasing cyber threats, making a robust Coast Guard capability essential for protecting this critical infrastructure. The review, mandated within 270 days of enactment, will specifically assess the sufficiency of Coast Guard funding for cybersecurity personnel, training, and enforcement, considering existing statutory requirements and presidential directives. It will also evaluate the Coast Guard's capacity to assess regulated entities' compliance with cybersecurity requirements and the adequacy of guidance provided to industry stakeholders on implementing cyber regulations. The bill seeks to ensure the Coast Guard possesses the necessary budgetary resources and workforce to fulfill its expanded cybersecurity oversight responsibilities, which have grown significantly following recent executive orders and new cybersecurity rules. The Comptroller General's findings and recommendations will be reported to key committees in both the Senate and the House of Representatives to inform future legislative and budgetary decisions.