This report formally transmits the briefing in response to the Senate Report on the National Defense Authorization Act for Fiscal Year 2008. The report required GAO to review and make recommendations regarding the reports, assessments, analyses, and documents used for determining the compliance of the Department of Defense and military departments with the percentage limitation in 10 U.S.C. 2466--frequently referred to as the 50/50 requirement. On April 23 and 24, 2008, we provided the briefing to staff of Congressional committees to satisfy the mandate requirement.