; (3) an identification of any actions that could have been taken by the primary Federal regulator that would have prevented the failure of the insured depository institution or depository institution holding company; and (4) an identification of the causes of the failure of the insured depository institution or depository institution holding company, including actions or omissions by both the primary Federal regulator and management of the insured depository institution or depository institution holding company. (b) Testimony Not later than 30 days after the date on which the report required under subsection (a) is received, the inspector general of the primary Federal regulator shall be available to testify before the committees described in subsection (a). 10. Sense of Congress It is the Sense of Congress that— (1) the financial system of the United States is strong and resilient, and the vast majority of the financial institutions in the United States are well managed; (2) in order to ensure the financial system of the United States remains strong and resilient, mismanagement by senior executives must be deterred; (3) financial regulators should operate in an appropriate and transparent manner; and (4) this Act and the amendments made by this Act should not be used to penalize senior executives of healthy financial institutions that are appropriately managed. 11. Rule of construction Except as otherwise specifically provided herein, nothing in this Act, or the amendments made by this Act, may be construed to amend or alter the authority of the Federal Deposit Insurance Corporation or any other appropriate Federal banking agency, as defined in section 3 of the Federal Deposit Insurance Act ( 12 U.S.C. 1813 ).