From Google.com:

Obtaining Federal Information Security Management Act (FISMA) certification & accreditation for Google Apps is critical to our US federal government customers, who must comply with FISMA by law. All customers – both public and private sector – benefit from this governmental review and certification of our security controls.

Google is the first in the industry to complete FISMA certification for a multi-tenant cloud application.
Google Apps has received an authority to operate at the FISMA-Moderate level; an independent auditor assessed the level of operational risk as Low.

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