FHFA should review, revise, and implement its procedures for disposal of electronic media targeted for destruction, consistent with NIST and Green Book requirements. Those revised procedures should: • Prescribe the expectations for sanitization of the targeted electronic media consistent with NIST guidance; • Provide for tracking the targeted electronic media in an inventory system of record; • Provide for regular physical inventory of the targeted electronic media and reconciliation to the control record(s) through destruction; and • Provide for accountability of the targeted electronic media from the time the media is taken out of service through its destruction, with reconciliations of any count differences that may arise as the media is transferred within FHFA, and from FHFA to other parties used to destroy the media.