Quadrennial Homeland Security Review: 2010 Reports Addressed Many Required Elements, but Budget Planning Not yet Completed [open pdf - 842KB]
"We found that the QHSR [Quadrennial Homeland Security Review] and BUR [Bottom- Up Review] reports provided examples of DHS's [Department of Homeland Security] business lines, but did not include an assessment of the alignment of DHS's management systems, budget and accounting systems, human resource systems, and procurement systems to QHSR mission areas. In addition, neither the QHSR nor the BUR report included an explanation of why the department did not consider it to be appropriate or feasible to assess the alignment of DHS's management systems, budget and accounting systems, human resource systems, and procurement systems to the QHSR mission areas, such as a statement or conclusion that these business lines equally apply to all QHSR missions. Such a statement could have helped to explain how DHS viewed its business lines as supporting all of the QHSR mission goals and objectives. Therefore, we continue to believe that reporting element 5 was 'Addressed in part' by DHS."
Government Accountability Office: http://www.gao.gov/