The testimony is based on a body of the U.S. General Accounting Office's (GAO's) work on terrorism and emergency preparedness and policy options for the design of Federal assistance, as well as on GAO's review of many other studies. It also draws on GAO's ongoing work for the Subcommittee; pursuant to its request, GAO has begun a review of the preparedness issues confronting State and local governments in a series of case studies. This testimony reiterates GAO's call for the development of a national strategy that will improve national preparedness and enhance partnerships between Federal, State, and local governments designed to guard against terrorist attacks. The creation of the Office of Homeland Security (OHS) under the leadership of Tom Ridge is an important and potentially significant first step. The President, in his proposed 2003 budget, has announced that the OHS will propose a national strategy for defending against terrorism later this year. The GAO recommends that this strategy include a definition and clarification of the appropriate roles and responsibilities of Federal, State, and local entities; the establishment of goals and performance measures to guide the Nation's preparedness efforts; and a careful choice of the most appropriate tools of government, so as to best implement the national strategy and achieve national goals. A listing of 48 related GAO products