How US federal agencies can better meet advanced event logging requirements Recently, the US Government Accountability Office (GAO) released a study tracking US federal agencies’ progress on meeting the requirements set out in OMB M-21-31. Released in 2021, the Office of Management and Budget (OMB)’s M-21-31 memorandum provided guidance and requirements for federal agencies in order to improve centralized visibility into logging data before, during, and after cybersecurity incidents.