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 <subject>Accountability</subject>
 <subject>Accounting procedures</subject>
 <subject>Best practices</subject>
 <subject>Defense economic analysis</subject>
 <subject>Employee incentives</subject>
 <subject>Federal agency reorganization</subject>
 <subject>Financial management</subject>
 <subject>Financial management systems</subject>
 <subject>Information resources management</subject>
 <subject>Internal controls</subject>
 <subject>Management information systems</subject>
 <subject>Performance measures</subject>
 <subject>Best practices methodology</subject>
 <subject>Enterprise architecture</subject>
 <subject>DOD Business Management Modernization</subject>
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<titleInfo>
 <title>Department of Defense: Further Actions Needed to Establish and Implement a Framework for Successful Business Transformation</title>
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<abstract>GAO has issued several reports pertaining to the Department of
Defense&apos;s (DOD) architecture and systems modernization efforts	 
which revealed that many of the underlying conditions that	 
contributed to the failure of prior DOD efforts to improve its	 
business systems remain fundamentally unchanged. The Subcommittee
on Terrorism, Unconventional Threats and Capabilities, House	 
Committee on Armed Services, asked GAO to provide its		 
perspectives on (1) the impact long-standing financial and	 
related business weaknesses continue to have on DOD, (2) the	 
underlying causes of DOD business transformation challenges, and 
(3) DOD business transformation efforts. In addition, GAO	 
reiterates the key elements to successful reform: (1) an	 
integrated business transformation strategy, (2) sustained	 
leadership and resource control, (3) clear lines of		 
responsibility and accountability, (4) results-oriented 	 
performance, (5) appropriate incentives and consequences, (6) an 
enterprise architecture to guide reform efforts, and (7)	 
effective monitoring and oversight. GAO also offers two 	 
suggestions for legislative consideration that are intended to	 
improve the likelihood of meaningful, broad-based financial	 
management and related business reform at DOD.</abstract>
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<note>Testimony</note>
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