In  addition, GAO has said the national strategy development and  implementation should include 1) a regular update of a national-level threat  and risk assessment effort, 2) formulate realistic budget and resource plans  to eliminate gaps, avoid duplicate effort, avoid “hitchhiker” spending, and  protect against federal funds being used to substitute for funding that  would have occurred anyway, 3) coordinate the strategy for combating  terrorism with efforts to prevent, detect, and respond to computer-based  attacks, 4) coordinate agency implementation by reviewing agency and  interagency programs to accomplish the national strategy, and 5) carefully  choose the most appropriate policy tools of government to best implement  the national strategy and achieve national goals. The Congress faces a challenging and complex job in its consideration of  DHS. Figure 1 depicts the proposed framework: With respect to criteria that the Congress should consider for constructing  the department itself, the following questions about the overall purpose  and structure of the organization should be evaluated:  Definition:  Is there a clear and consistently applied definition of  homeland security that will be used as a basis for organizing and  managing the new department? Communications:  Effective communication strategies are key to any  major consolidation or transformation effort. The  people factor is a critical element in any major consolidation or  transformation. With an estimated budget authority of the component parts of  the new department of $37.45 billion, successfully transitioning the  government in an endeavor of this scale will take considerable time and  money. While national needs suggest a rapid  reorganization of homeland security functions, the transition of agencies  and programs into the new department is likely to take time to achieve. A comprehensive transition plan needs to be developed. More detailed implementation plans also will be necessary  to address business system, processes, and resource issues. Modern human capital strategies, including  implementing a credible, effective and equitable performance management  system that links institutional, unit, team and individual performance  measurement and reward systems to the department’s strategic plan, core  values and desired outcomes will be critical to success. Combating Terrorism: Issues to Be Resolved to Improve  Counterterrorism Operations (GAO/NSIAD-99-135, May 13, 1999).
What GAO Found

The government faces a unique opportunity to create an organization that is extremely effective in protecting the nation's borders and citizens against terrorism. There is likely to be considerable benefit over time from restructuring some of the homeland security functions, including reducing risk and improving the economy, efficiency, and effectiveness of consolidated agencies and programs. Sorting out those programs and agencies that would most benefit from consolidation versus those in which dual missions must be balanced in order to achieve a more effective fit in the proposed Department of Homeland Security is a difficult but critical task. Moreover, the magnitude of the challenges that the new department faces will clearly require substantial time and effort, and it will take institutional continuity and additional resources to be fully effective. In the short term, issues to be resolved include the harmonization of communication systems, information technology systems, human capital systems, the physical location of people and other assets, and other factors. Given the magnitude of this task, not everything can be achieved at once, and a deliberate phasing of some operations will be necessary. The new department will need to articulate a clear overarching mission and core values, establish a short list of initial critical priorities, develop effective communication and information systems, and produce an overall implementation plan for the new national strategy and related reorganization. Effective performance and risk management systems must also be established, and threat and vulnerability assessments must be completed.