One issue addressed in this testimony is the need for a statutorily authorized structure for leading, coordinating, and evaluating the Nation's homeland security to help ensure an effective approach and appropriate accountability to Congress and the American people. Another issue reviewed in the testimony is the Executive Branch's initial efforts to develop a national strategy for homeland security. In October 2001, the President established the Office of Homeland Security (OHS) as the Federal focal point to develop and coordinate the implementation of a comprehensive national strategy to secure the United States from terrorist attacks. OHS has achieved some early results in suggesting a budgetary framework and emphasizing homeland security priorities in the President's proposed budget. Despite OHS' efforts to date, however, the informal structure and relationship of this office to the White House and other parts of the Executive Branch may not represent the most effective approach for instituting a permanent entity with sufficient authority to achieve all of the important objectives for securing U.S. borders. A strategy for homeland security should include a definition of "homeland security" and clarification of the appropriate roles and responsibilities of Federal, State, and local entities; the establishment of goals and performance indicators to guide the Nation's homeland security efforts; and a careful choice of the most appropriate tools of government to best implement the national strategy and achieve national goals. This testimony also discusses the impact of an invigorated homeland security program on budgets and resources and the efforts of the General Accounting Office (GAO) to obtain information from the OHS. In the latter regard, efforts of the GAO to assist the Congress in obtaining information from the OHS have to date not borne fruit. 39 related GAO products