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Witnesses: J. Richard Berman, Assist. Inspector Gen. for Audits, Dept. of Homeland Security (DHS); Dr. Bruce Carnes, CFO, DHS; Michele Flournoy, Sr. Adviser, International Security Program, Center for Strategic & International Studies (CSIS); & Linda Springer, Comptroller, Office of Fed. Financial Mgmt., Office of Mgmt. & Budget (OMB). Material Submitted for the Record: Dr. Bruce Carnes Responses to Questions; & Richard Berman, Response to Question. Charts & tables.