The Sister City Transparency Act mandates a comprehensive study by the Comptroller General of the United States into sister city partnerships. This study will specifically focus on agreements with foreign communities located in countries identified as having significant public sector corruption , based on Transparency International's 2019 Corruption Perceptions Index. The study is tasked with identifying various aspects of these partnerships, including the criteria foreign communities use to select U.S. partners, the types of activities conducted, and the economic and educational outcomes. It will also examine the public availability of information, safeguards for freedom of expression , and oversight practices implemented by U.S. communities to mitigate risks like foreign espionage and economic coercion. Furthermore, the Comptroller General will assess the extent to which these partnerships ensure transparency, involve economic or educational arrangements that could create vulnerabilities, or allow foreign nationals access to local institutions. A key focus is evaluating the potential for foreign communities to use these partnerships to achieve strategic objectives detrimental to U.S. economic and national security interests , or to contribute to malign activities such as human rights abuses or industrial espionage. The study will conclude with a report to appropriate congressional committees within nine months, detailing findings, conclusions, and any recommendations.