Although the Department of Homeland Security (DHS) has taken actions to implement the public-private partnership called for by federal critical infrastructure protection policy, "it has not yet developed a plan that describes how it would carry out its information-sharing responsibilities and relationships." GAO auditors recommend that DHS describe the roles and responsibilities of DHS, information sharing and analysis centers (ISACs), and other stakeholders. The GAO also recommends that the DHS create policies and procedures for sharing information provided by ISACs amongst its departments.