The General Accounting Office just finished a review of the U.S. Department of Homeland Security.
Specifically, it looks at DHS efforts to pass along cyber and physical threat information to those in critical infrastructure.
This complete GAO Critical Infrastructure Protection report is 55 pages.
One thing of general interest:
"...representatives told GAO that threat information is the most useful type of risk information because it allows owners and operators to react immediately to improve their security posture."
Those from industry also said the government's threat information from DHS is seen as credible and helps support their cybersecurity decisions when justifying those decisions to company decision makers.