Testimony issued by the General Accounting Office with an abstract that begins "The challenges posed by homeland security exceed the capacity and authority of any one level of government. Protecting the nation against these threats calls for a truly integrated approach, bringing together the resources of all levels of government. The proposed Department of Homeland Security will have a central role in efforts to enhance homeland security. The proposed consolidation of homeland security programs has the potential to reduce fragmentation, improve coordination, and clarify roles and responsibilities. However, formation of a department should not be considered a replacement for the timely issuance of a national homeland security strategy to guide implementation of the complex mission of the department. Appropriate roles and responsibilities within and between the government and private sector need to be clarified. New threats are prompting a reassessment and shifting of long-standing roles and responsibilities, but these shifts are being considered on a piecemeal and ad hoc basis without benefit of an overarching framework and criteria. A national strategy could provide guidance by more systematically identifying the unique capacities and resources at each level of government to enhance homeland security and by providing increased accountability within the intergovernmental …

Other written product issued by the General Accounting Office with an abstract that begins "The Joint Financial Management Improvement Program Non-Income Tax Revenue System Requirements documents is intended to provide a common set of non-income tax revenue financial information requirements with which each agency's integrated financial management system must be consistent. This document delineates those interface requirements between non-income tax revenue and other systems that are critical to the performance of both functions. These requirements are intended to be available to all users who rely on the information to carry out their responsibilities. This document does not address system requirements associated solely with the non-income tax revenue process."

Correspondence issued by the General Accounting Office with an abstract that begins "The National Nuclear Security Administration (NNSA) spends $5.5 billion a year to maintain the safety and reliability of the nation's nuclear weapons stockpile through the Stockpile Stewardship Program. Because the United States is no longer designing and building new nuclear weapons, extending the life of each of the nine weapon types in the current stockpile is a key component of this program. However, the criteria used by NNSA for determining when its reporting should begin may prevent Congress from receiving complete information on life extension costs. The current Nuclear Weapon Acquisition Reports (NWAR) are less detailed and comprehensive than the Department of Defense's Selected Acquisition Reports. Finally, the cost data in the NWARs exclude significant costs that are necessary to successfully complete the life-extension efforts."