I like cute animals as much as anyone, but are they terror targets?

The Statue of Liberty is not a national asset. The Empire State Building is not a national asset. Rockefeller Center is not a national asset. The Metropolitan Museum of Art is not a national asset. The West Caldwell, NJ house where domestic scenes on The Sopranos are shot isn't a national asset. Lucy the freakin' Margate Elephant isn't a national asset. The Stone Pony in Asbury Park isn't a national asset.

You know what ARE national assets that require massive inflows of homeland security money?

Old MacDonald’s Petting Zoo. The Amish Country Popcorn factory. The Mule Day Parade. The Sweetwater Flea Market. And more:

In addition to the petting zoo, in Woodville, Ala., and the Mule Day Parade in Columbia, Tenn., the auditors questioned many entries, including “Nix’s Check Cashing,” “Mall at Sears,” “Ice Cream Parlor,” “Tackle Shop,” “Donut Shop,” “Anti-Cruelty Society” and “Bean Fest.”

Even people connected to some of those businesses or events are baffled at their inclusion as possible terrorist targets.

“Seems like someone has gone overboard,” said Larry Buss, who helps organize the Apple and Pork Festival in Clinton, Ill. “Their time could be spent better doing other things, like providing security for the country.”

Pork Festival indeed.

New York, for example, lists only 2 percent of the nation’s banking and finance sector assets, which ranks it between North Dakota and Missouri. Washington State lists nearly twice as many national monuments and icons as the District of Columbia.

Montana, one of the least populous states in the nation, turned up with far more assets than big-population states including Massachusetts, North Carolina and New Jersey.

The inspector general questions whether many of the sites listed in whole categories — like the 1,305 casinos, 163 water parks, 159 cruise ships, 244 jails, 3,773 malls, 718 mortuaries and 571 nursing homes — should even be included in the tally.

But the report also notes that the list “may have too few assets in essential areas.” It apparently does not include many major business and finance operations or critical national telecommunications hubs.

The department does not release the list of 77,069 sites, but the report said that as of January it included 17,327 commercial properties like office buildings, malls and shopping centers, 12,019 government facilities, 8,402 public health buildings, 7,889 power plants and 2,963 sites with chemical or hazardous materials.

George W. Foresman, the department’s under secretary for preparedness, said the audit misunderstood the purpose of the database, as it was an inventory or catalog of national assets, not a prioritized list of the most critical sites.The database is just one of many sources consulted in deciding antiterrorism grants.

The inspector general recommends that the department review the list and determine which of the “extremely insignificant” assets that have been included should remain and provide better guidance to states on what to submit in the future.

Mr. Agen, the Homeland Security Department spokesman, said that he agreed that his agency should provide better directions for the states and that it would do so in the future.

One business owner who learned from a reporter that a company named Amish Country Popcorn was on the list was at first puzzled. The businessman, Brian Lehman, said he owned the only operation in the country with that name.

“I am out in the middle of nowhere,” said Mr. Lehman, whose business in Berne, Ind., has five employees and grows and distributes popcorn. “We are nothing but a bunch of Amish buggies and tractors out here. No one would care.”

But on second thought, he came up with an explanation: “Maybe because popcorn explodes?”

Meanwhile, homeland security funding was issued based on this inventory. Funny, though, how skewed this inventory ended up being towards states that vote Republican.