Major Management Challenges at the Department of Defense

Department of Defense (DOD) managers have focused on various aspects of business transformation and supporting management reforms, and DOD has made some tangible progress in addressing the eight management challenges and program risks GAO identified in 2003. However, six of the eight management challenges—financial management, support infrastructure, business systems modernization, weapon system acquisitions, contract management, and inventory management—remain on GAO's high-risk list. In addition, GAO has expanded inventory management to include DOD's management of its entire supply chain.

Strategic planning that clearly lays out DOD's mission and goals and the resources needed, strategies to be followed, assigned responsibilities, and performance measures for tracking accomplishments is crucial to fully focusing DOD's activities on achievin g desired mission outcomes. Based on our recommendations, DOD has taken some steps to strengthen strategic planning and budgeting , but limitations continue to exist that affect DOD's ability to assess its performance and effectively plan and budget for defense needs. While DOD has introduced a new risk management framework consisting of four dimensions of risk to use in considering trade-offs among defense objectives and resource constraints, it is still in the process of linking the risk areas with strategic goals, performance measures and planning and resource decisions. In planning how to transform U.S. military capabilities, DOD has not established clear leadership and accountability, or adopted results-oriented management tools to help guide and successfully implement this approach. Also, DOD continues to employ overly optimistic planning assumptions in its budget formulation, and its funding estimates do not always include key data such as known and likely costs for ongoing operations. As a result, DOD has too many programs for the available dollars, often leading to program instability, costly stretch-outs and terminations, and decision makers not always having full information as they determine DOD's total funding needs.

Overhauling the financial management and related business operations of DOD-—one of the largest and most complex organizations in the world—represents a daunting challenge. DOD continues to face financial management problems in this high-risk area that are pervasive, complex, long-standing, and deeply rooted in virtually all its business operations. The department's financial management deficiencies adversely affect DOD's ability to control costs, ensure basic accountability, anticipate future costs and claims on the budget, measure performance, maintain funds control, prevent fraud, and address pressing management issues. Moreover, the lack of adequate accountability across all of DOD's major business areas results in the waste of billions of dollars annually at a time of increasing fiscal constraint. GAO has made numerous recommendations intended to improve DOD's financial management. The department is in the very early stages of a departmentwide reform that will take years to accomplish. Additional information on DOD's financial management can be found in High-Risk Series: An Update ( GAO-05-207 ).

A continuing challenge facing DOD is how to strategically manage its large, diverse human capital —active duty soldiers, Guard and Reserve, civilians, and contractors—to help ensure a high-quality workforce today and in the future. The impact from the high pace of operations due to the Global War on Terrorism on recruiting and retention for the military force remains to be seen. The Congress and DOD have made a number of improvements to enhance pay and benefits for military personnel to make a military career attractive. However, DOD's mobilizations and demobilizations of Guard and Reserve personnel have not been executed in the most efficient manner, and personnel policy changes have led to uncertainties for Reserve personnel concerning the likelihood of their mobilizations, the length of their service commitments, the length of their overseas rotations, and the types of missions they would be asked to perform. Also important, DOD's development and implementation of its newly created National Security Personnel System for civilian personnel will likely have implications governmentwide. GAO has made a number of recommendations to improve DOD's management of its human capital.

Although it reduced the size of its military force following the end of the Cold War, DOD did not make similar reductions in its defense support infrastructure , which includes a wide range of categories such as force installations, central logistics, the defense health program, and central training. For several years, DOD has been concerned about its excess infrastructure, which affects its ability to devote more funding to weapon system modernization and other critical needs. DOD reported that many of its business processes and much of its infrastructure are outdated and must be modernized. Left alone, the current organizational arrangements, processes, and systems will continue to drain scarce resources. GAO's work in this area shows that DOD continues to spend a large portion of its budget on infrastructure—nearly 44 and 42 percent, respectively, in fiscal years 2002 and 2003. DOD has made progress in implementing GAO's recommendations, and expects to continue making improvements in its support infrastructure management, but DOD officials recognize that they must achieve greater efficiencies in managing their support operations. To its credit, DOD has given high-level emphasis to reforming its support infrastructure, including efforts in recent years on transforming its associated business processes. However, much work remains for DOD to rationalize and transform its support infrastructure to improve operations, achieve efficiencies, and allow it to concentrate its resources on the most critical needs. Additional information on DOD's support infrastructure can be found in High-Risk Series: An Update ( GAO-05-207 ).

DOD is spending billions of dollars on business systems modernization , an area included on GAO's high-risk list. DOD's reported 4,000-plus systems function in a stovepiped, duplicative, and nonintegrated environment that contributes to the department's operational problems; for years DOD has attempted, with limited success, to modernize these systems. DOD's senior leaders are committed to improving its business operations; however, DOD has made uneven progress in implementing GAO recommendations to (1) develop and use an enterprise architecture, (2) institute effective investment management practices, and (3) establish and implement effective systems acquisition processes. Compounding these modernization management challenges are information security weaknesses that limit DOD's ability to ensure that current and future systems are not compromised. While DOD has made progress in implementing some of GAO's recommendations on its departmentwide information security management and computer incident response capabilities, it does not yet have mechanisms in place for comprehensively measuring compliance with federal and DOD information security policies and for ensuring that those policies are consistently practiced throughout the department. Because our nation's defense systems rely extensively on information systems to carry out their missions, the security of these systems and data is essential to prevent data tampering, disruptions in critical operations, fraud, and inappropriate disclosure of sensitive information. Additional information on DOD's business systems modernization can be found in High-Risk Series: An Update ( GAO-05-207 ).

While DOD's acquisition process has produced the best weapons in the world, it also consistently yields undesirable consequences—cost increases, late deliveries to the warfighter, and performance shortfalls—in weapon system programs. These problems occur because DOD's weapon programs do not capture early on the requisite knowledge to efficiently and effectively manage program risks. As a result, problems often surface late in the development process, and fixes tend to be more costly than if they are caught earlier. While weapon system acquisitions continue to remain on GAO's high-risk list, it should be acknowledged that in response to GAO's recommendations, DOD has undertaken a number of acquisition reforms over the past 5 years, including a restructured acquisition policy, reemphasis on the discipline of systems engineering, and the introduction of new policies to strengthen its budgeting and requirements determination processes. However, implementation in individual programs will continue to be a challenge because of inherent funding, management, and cultural factors that lead managers to overpromise on cost, delivery, and performance of weapon systems. Additional information on DOD's weapon system acquisitions can be found in High-Risk Series: An Update ( GAO-05-207 ).

DOD contract management is another management challenge included on GAO's high-risk list. The government's largest purchaser, DOD spent more than $200 billion through contracts in fiscal year 2003 to equip and support the military forces. DOD's acquisition environment has changed as a result of increasing reliance on contractor-provided services, reductions in the acquisition workforce, and the introduction or expansion of alternative contracting approaches. Further, the improper use of purchase cards and of other agencies' contracts points to weaknesses in DOD's control environment. In combination, these factors have created significant management risks. In response to GAO's recommendations, DOD is undertaking corrective actions, but because most efforts are in their early stages, it is uncertain whether they can be fully and successfully implemented in the near term. Additional information on DOD's contract management can be found in High-Risk Series: An Update ( GAO-05-207 ).

In 1990, GAO identified DOD's inventory management as a high-risk area because inventory levels were too high and the supply system was not responsive to the needs of the warfighters. With the onset of Operation Iraqi Freedom, other supply chain issues related to inventory management have been reported as impediments to supporting the warfighter. Based on GAO's work since January 2003, GAO is expanding this high-risk area to include not only inventory management but also DOD's management of its entire supply chain , which includes distribution, inventory management, and asset visibility. GAO has recommended repeatedly that DOD reengineer its logistics programs and apply best commercial practices to logistics operations as a long-term solution to its inventory management weaknesses. While DOD and the services are currently attempting to transform the supply chain to better support the warfighter, DOD needs to develop a plan that integrates the logistics reengineering initiatives of the individual services and the defense agencies. Additional information on DOD's supply chain management can be found in High-Risk Series: An Update ( GAO-05-207 ).

Related GAO Products

Strategic Planning and Budgeting

Department of Defense: Further Actions Are Needed to Effectively Address Business Management Problems and Overcome Key Business Transformation Challenges. GAO-05-140T . Washington, D.C.: November 17, 2004.

Defense Management: Tools for Measuring and Managing Defense Agency Performance Could Be Strengthened . GAO-04-919. Washington, D.C.: September 13, 2004.

Military Operations: Fiscal Year 2004 Costs for the Global War on Terrorism Will Exceed Supplemental, Requiring DOD to Shift Funds from Other Uses . GAO-04-915. Washington, D.C.: July 21, 2004

Department of Defense: Long-standing Problems Continue to Impede Financial and Business Management Transformation. GAO-04-907T . Washington, D.C.: July 7, 2004.

DOD Systems Modernization: Billions Continue to Be Invested with Inadequate Management Oversight and Accountability. GAO-04-615 . Washington, D.C.: May 27, 2004.

DOD Business Systems Modernization: Limited Progress in Development of Business Enterprise Architecture and Oversight of Information Technology Investments. GAO-04-731R . Washington, D.C.: May 17, 2004.

Future Years Defense Program: Actions Needed to Improve Transparency of DOD's Projected Resource Needs .GAO-04-514 . Washington, D.C.: May 7, 2004.

Department of Defense: Further Actions Needed to Establish and Implement a Framework for Successful Financial and Business Management Transformation. GAO-04-551T . Washington, D.C.: March 23, 2004.

Major Management Challenges and Program Risks : Department of Defense. GAO-03-98 . Washington, D.C.: January 1, 2003.

Defense Management : New Management Reform Program Still Evolving. GAO-03-58 . Washington, D.C.: December 12, 2002.

Defense Management: Actions Needed to Sustain Reform Initiatives and Achieve Greater Results. GAO/NSIAD-00-72 . Washington, D.C.: July 25, 2000.

Defense Reform Initiative : Organization, Status, and Challenges. GAO/NSIAD-99-87 . Washington, D.C.: April 21, 1999.

Financial Management

Department of Defense: Further Actions Are Needed to Effectively Address Business Management Problems and Overcome Key Business Transformation Challenges. GAO-05-140T . Washington, D.C.: November 17, 2004

Military Pay: Army Reserve Soldiers Mobilized to Active Duty Experienced Significant Pay Problems . GAO-04-911 . Washington, D.C.: August 20, 2004.

Department of Defense: Financial and Business Management Transformation Hindered by Long-standing Problems . GAO-04-941T . Washington, D.C.: July 8, 2004.

Department of Defense: Long-standing Problems Continue to Impede Financial and Business Management Transformation . GAO-04-907T . Washington, D.C.: July 7, 2004.

DOD Travel Cards: Control Weaknesses Resulted in Millions of Dollars of Improper Payments. GAO-04-576 . Washington, D.C.: June 9, 2004.

DOD Business Systems Modernization: Billions Continue to Be Invested with Inadequate Management Oversight and Accountability. GAO-04-615 . Washington, D.C.: May 27, 2004.

DOD Business Systems Modernization: Limited Progress in Development of Business Enterprise Architecture and Oversight of Information Technology Investments. GAO-04-731R . Washington, D.C.: May 17, 2004.

DOD Travel Cards: Control Weaknesses Led to Millions of Dollars Wasted on Unused Airline Tickets . GAO-04-398 . Washington, D.C.: March 31, 2004.

Department of Defense: Further Actions Needed to Establish and Implement a Framework for Successful Financial and Business Management Transformation. GAO-04-551T . Washington, D.C.: March 23, 2004.

Financial Management: Some DOD Contractors Abuse the Federal Tax System with Little Consequence. GAO-04-95 . Washington, D.C.: February 12, 2004.

DOD Excess Property: Risk Assessment Needed on Public Sales of Equipment That Could Be Used to Make Biological Agents . GAO-04-15NI . Washington, D.C.: November 19, 2003.

Military Pay: Army National Guard Personnel Mobilized to Active Duty Experienced Significant Pay Problems. GAO-04-89 . Washington, D.C.: November 13, 2003.

Travel Cards: Internal Control Weaknesses at DOD Led to Improper Use of First and Business Class Travel. GAO-04-88 . Washington, D.C.: October 24, 2003.

Department of Defense: Status of Financial Management Weaknesses and Progress Toward Reform. GAO-03-931T . Washington, D.C.: June 25, 2003.

DOD Business Systems Modernization: Continued Investment in Key Accounting Systems Needs to Be Justified. GAO-03-465 . Washington, D.C.: March 28, 2003.

Human Capital

Department of Defense: Further Actions Are Needed to Effectively Address Business Management Problems and Overcome Key Business Transformation Challenges . GAO-05-140T . Washington, D.C.: November 17, 2004.

Military Personnel: DOD Needs to Address Long-term Reserve Force Availability and Related Mobilization and Demobilization Issues. GAO-04-1031 . Washington, D.C.: September 15, 2004.

Military Personnel: DOD Needs More Data Before It Can Determine if Costly Changes to the Reserve Retirement System Are Warranted. GAO-04-1005 . Washington, D.C.: September 15, 2004.

Military Personnel: Survivor Benefits for Servicemembers and Federal, State, and City Government Employees . GAO-04-814 . Washington, D.C.: July 15, 2004.

DOD Civilian Personnel: Comprehensive Strategic Workforce Plans Needed . GAO-04-753 . Washington, D.C.: June 30, 2004.

Military Personnel: Active Duty Compensation and Its Tax Treatment. GAO-04-721R . Washington, D.C.: May 7, 2004.

Military Personnel: DOD Needs More Effective Controls to Better Assess the Progress of the Selective Reenlistment Bonus Program . GAO-04-86 . Washington, D.C.: November 13, 2003.

Military Personnel: DOD Needs More Data to Address Financial and Health Care Issues Affecting Reservists . GAO-03-1004 . Washington, D.C.: September 10, 2003.

Military Personnel: DOD Actions Needed to Improve the Efficiency of Mobilizations for Reserve Forces. GAO-03-921 . Washington, D.C.: August 21, 2003.

Human Capital: DOD's Civilian Personnel Strategic Management and the Proposed National Security Personnel System. GAO-03-493T . Washington, D.C.: May 12, 2003.

DOD Personnel: DOD's Comments on GAO's Report on DOD's Civilian Human Capital Strategic Planning. GAO-03-690R . Washington, D.C.: April 18, 2003.

DOD Personnel: DOD Actions Needed to Strengthen Civilian Human Capital Strategic Planning and Integration with Military Personnel and Sourcing Decisions . GAO-03-475 . Washington, D.C.: March 28, 2003.

Support Infrastructure

Department of Defense: Further Actions Are Needed to Effectively Address Business Management Problems and Overcome Key Business Transformation Challenges. GAO-05-140T . Washington, D.C.: November 17, 2004.

Defense Infrastructure: Factors Affecting U.S. Infrastructure Costs Overseas and the Development of Comprehensive Master Plans . GAO-04-609. Washington, D.C.: July 15, 2004.

Military Housing: Opportunities Exist to Better Explain Family Housing O&M Budget Requests and Increase Visibility Over Reprogramming of Funds . GAO-04-583 . Washington, D.C.: May 27, 2004.

Military Housing: Further Improvements Needed in Requirements Determinations and Program Review. GAO-04-556 . Washington, D.C.: May 19, 2004.

Military Base Closures: Assessment of DOD's 2004 Report on the Need for a Base Realignment and Closure Round. GAO-04-760 . Washington, D.C.: May 17, 2004.

Defense Infrastructure: Issues Related to the Renovation of General and Flag Officer Quarters . GAO-04-555 . Washington, D.C.: May 17, 2004.

Defense Management: Continuing Questionable Reliance on Commercial Contracts to Demilitarize Excess Ammunition When Unused, Environmentally Friendly Capacity Exists at Government Facilities. GAO-04-427R . Washington, D.C.: April 2, 2004.

Military Base Closures: Observations on Preparations for the Upcoming Base Realignment and Closure Round. GAO-04-558T . Washington, D.C.: March 25, 2004.

Defense Infrastructure: Long-term Challenges in Managing the Military Construction Program . GAO-04-288 . Washington, D.C.: February 24, 2004.

Defense Management: Issues in Contracting for Lodging and Temporary Office Space at MacDill Air Force Base. GAO-04-296 . Washington, D.C.: January 27, 2004.

Defense Infrastructure: Basing Uncertainties Necessitate Reevaluation of U.S. Construction Plans in South Korea. GAO-03-643 . Washington, D.C.: July 15, 2003.

Defense Infrastructure: Changes in Funding Priorities and Management Processes Needed to Improve Condition and Reduce Costs of Guard and Reserve Facilities. GAO-03-516 . Washington, D.C.: May 15, 2003.

Defense Infrastructure: Personnel Reductions Have Not Hampered Most Commissaries' Store Operations and Customer Service . GAO-03-417 . Washington, D.C.: March 6, 2003.

Defense Infrastructure: Changes in Funding Priorities and Strategic Planning Needed to Improve the Condition of Military Facilities . GAO-03-274 . Washington, D.C.: February 19, 2003.

Business Systems Modernization

Department of Defense: Further Actions Are Needed to Effectively Address Business Management Problems and Overcome Key Business Transformation Challenges . GAO-05-140T . Washington, D.C.: November 17, 2004.

Information Technology: DOD's Acquisition Policies and Guidance Need to Incorporate Additional Best Practices and Controls. GAO-04-722 . Washington, D.C.: July 30, 2004.

Department of Defense: Financial and Business Management Transformation Hindered by Long-standing Problems . GAO-04-941T . Washington, D.C.: July 8, 2004.

Department of Defense: Long-standing Problems Continue to Impede Financial and Business Management Transformation . GAO-04-907T . Washington, D.C.: July 7, 2004.

DOD Business Systems Modernization: Billions Continue to Be Invested with Inadequate Management Oversight and Accountability . GAO-04-615 . Washington, D.C.: May 28, 2004.

DOD Business Systems Modernization: Limited Progress in Development of Business Enterprise Architecture and Oversight of Information Technology Investments . GAO-04-731R . Washington, D.C.: May 17, 2004.

Department of Defense: Further Actions Needed to Establish and Implement a Framework for Successful Business Transformation . GAO-04-626T . Washington, D.C.: March 31, 2004.

Department of Defense: Further Actions Needed to Establish and Implement a Framework for Successful Financial and Business Management Transformation . GAO-04-551T . Washington, D.C.: March 23, 2004.

DOD Business Systems Modernization: Important Progress Made to Develop Business Enterprise Architecture, but Much Work Remains . GAO-03-1018 . Washington, D.C.: September 19, 2003.

Business Systems Modernization: Summary of GAO's Assessment of the Department of Defense's Initial Business Enterprise Architecture . GAO-03-877R . Washington, D.C.: July 7, 2003.

DOD Business Systems Modernization: Long-standing Management and Oversight Weaknesses Continue to Put Investments at Risk . GAO-03-553T . Washington, D.C.: March 31, 2003.

Information Technology: Observations on Department of Defense's Draft Enterprise Architecture . GAO-03-571R . Washington, D.C.: March 28, 2003.

DOD Business Systems Modernization: Continued Investment in Key Accounting Systems Needs to Be Justified . GAO-03-465 . Washington, D.C.: March 28, 2003.

DOD Business Systems Modernization: Improvements to Enterprise Architecture Development and Implementation Efforts Needed . GAO-03-458 . Washington, D.C.: February 28, 2003.

Weapon Systems Acquisition

Best Practices

Defense Acquisitions: Assessments of Major Weapon Programs. GAO-04-248 . Washington, D.C.: March 31, 2004.

Defense Acquisitions: Stronger Management Practices Are Needed to Improve DOD's Software-Intensive Weapon Acquisitions. GAO-04-393 . Washington, D.C.: March 1, 2004.

Defense Acquisitions: DOD's Revised Policy Emphasizes Best Practices, but More Controls Are Needed . GAO-04-53 . Washington, D.C.: November 10, 2003.

Defense Acquisitions: Improvements Needed in Space Systems Acquisition Management Policy. GAO-03-1073 . Washington, D.C.: September 15, 2003.

Best Practices: Setting Requirements Differently Could Reduce Weapon Systems' Total Ownership Costs. GAO-03-57 . Washington, D.C.: February 11, 2003.

Best Practices: Capturing Design and Manufacturing Knowledge Early Improves Acquisition Outcomes. GAO-02-701 . Washington, D.C.: July 15, 2002 .

Weapon System Reviews

Department of Defense: Further Actions Are Needed to Effectively Address Business Management Problems and Overcome Key Business Transformation Challenges . GAO-05-140T . Washington, D.C.: November 17, 2004.

Defense Acquisitions: Challenges Facing the DD (X) Destroyer Program. GAO-04-973 . Washington, D.C.: September 3, 2004.

Defense Acquisitions: Space-Based Radar Effort Needs Additional Knowledge before Starting Development. GAO-04-759 . Washington, D.C.: July 19, 2004.

Uncertainties Remain Concerning the Airborne Laser's Cost and Military Utility . GAO-04-643R . Washington, D.C.: May 17, 2004 .

Missile Defense: Actions Are Needed to Enhance Testing and Accountability. GAO-04-409 . Washington, D.C.: April 23, 2004.

Defense Acquisitions: The Army's Future Combat Systems' Features, Risks, and Alternatives. GAO-04-635T . Washington, D.C.: April 1, 2004.

Tactical Aircraft: Changing Conditions Drive Need for New F/A-22 Business Case. GAO-04-391 . Washington, D.C.: March 15, 2004.

Defense Acquisitions: Despite Restructuring, SBIRS High Program Remains at Risk of Cost and Schedule Overruns. GAO-04-48 . Washington, D.C.: October 31, 2003.

Defense Acquisitions: Steps Needed to Ensure Interoperability of Systems That Process Intelligence Data . GAO-03-329 . Washington, D.C.: March 31, 2003.

Contract Management

Department of Defense: Further Actions Are Needed to Effectively Address Business Management Problems and Overcome Key Business Transformation Challenges . GAO-05-140T . Washington, D.C.: November 17, 2004.

Contract Management: Guidance Needed to Promote Competition for Defense Task Orders . GAO-04-874 . Washington, D.C.: July 30, 2004.

Military Operations: DOD's Extensive Use of Logistics Support Contracts Requires Strengthened Oversight. GAO-04-854 . Washington, D.C.: July 19, 2004.

DOD Civilian Personnel: Comprehensive Strategic Workforce Plans Needed. GAO-04-753 . Washington, D.C.: June 30, 2004.

Rebuilding Iraq: Fiscal Year 2003 Contract Award Procedures and Management Challenges. GAO-04-605 . Washington, D.C.: June 1, 2004.

Contract Management: Agencies Can Achieve Significant Savings on Purchase Card Buys. GAO-04-430 . Washington, D.C.: March 12, 2004.

Satellite Communications: Strategic Approach Needed for DOD's Procurement of Commercial Satellite Bandwidth. GAO-04-206 . Washington, D.C.: December 10, 2003 .

Purchase Cards: Steps Taken to Improve DOD Program Management, but Actions Needed to Address Misuse.   GAO-04-156 . Washington, D.C.: December 2, 2003.

Contract Management: High-Level Attention Needed to Transform DOD Services Acquisition.   GAO-03-935 . Washington, D.C.: September 10, 2003 .

DOD Contract Payments: Management Action Needed to Reduce Billions in Adjustments to Contract Payment Records . GAO-03-727 . Washington, D.C.: August 8, 2003.

Best Practices: Improved Knowledge of DOD Service Contracts Could Reveal Significant Savings . GAO-03-661 . Washington, D.C.: June 9, 2003.

Sourcing and Acquisition: Challenges Facing the Department of Defense.   GAO-03-574T . Washington, D.C.: March 19, 2003.

Contract Management: Guidance Needed for Using Performance-Based Service Contracting. GAO-02-1049 . Washington, D.C.: September 23, 2002.

Best Practices: Taking a Strategic Approach Could Improve DOD's Acquisition of Services . GAO-02-230 . Washington, D.C.: January 18, 2002.

Supply Chain Management

Department of Defense: Further Actions Are Needed to Effectively Address Business Management Problems and Overcome Key Business Transformation Challenges . GAO-05-140T . Washington, D.C.: November 17, 2004.

Defense Inventory: Improvements Needed in DOD's Implementation of Its Long-term Strategy for Total Asset Visibility . GAO-05-15 . Washington, D.C.: December 6, 2004.

Defense Inventory: Navy Needs to Improve the Management Over Government-Furnished Material Shipped to Its Repair Contractors. GAO-04-779 . Washington, D.C.: August 23, 2004.

Defense Inventory: Analysis of Consumption of Inventory Exceeding Current Operating Requirements Since September 30, 2001. GAO-04-689 . Washington, D.C.: August 2, 2004.

Foreign Military Sales: Improved Navy Controls Could Prevent Unauthorized Shipments of Classified and Controlled Spare Parts to Foreign Countries. GAO-04-507 . Washington, D.C.: July 26, 2004.

Department of Defense: Financial and Business Management Transformation Hindered by Long-standing Problems . GAO-04-941T . Washington, D.C.: July 8, 2004.

Department of Defense: Long-standing Problems Continue to Impede Financial and Business Management Transformation . GAO-04-907T . Washington, D.C.: July 7, 2004.

Defense Logistics: Preliminary Observations on the Effectiveness of Logistics Activities During Operation Iraqi Freedom. GAO-04-305R . Washington, D.C.: December 18, 2003.

Defense Inventory: Opportunities Exist to Improve Spare Parts Support Aboard Deployed Navy Ships. GAO-03-887 . Washington, D.C.: August 29, 2003.

Defense Inventory: Several Actions Are Needed to Further DLA's Efforts to Mitigate Shortages of Critical Parts. GAO-03-709 . Washington, D.C.: August 1, 2003.

Defense Inventory: Navy Logistics Strategy and Initiatives Need to Address Spare Parts Shortages . GAO-03-708 . Washington, D.C.: June 27, 2003.

Defense Inventory: The Department Needs a Focused Effort to Overcome Critical Spare Parts Shortages. GAO-03-707 . Washington, D.C.: June 27, 2003.

Defense Inventory: Air Force Plans and Initiatives to Mitigate Spare Parts Shortages Need Better Implementation . GAO-03-706 . Washington, D.C.: June 27, 2003.

Defense Inventory: The Army Needs a Plan to Overcome Critical Spare Parts Shortages. GAO-03-705 . Washington, D.C.: June 27, 2003.

Defense Inventory: Air Force Item Managers Views of Repair Parts Issues Consistent with Issues Reported in the Past . GAO-03-684R . Washington, D.C.: May 21, 2003.