United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2004-07-07 monographic deposited born digital 41 p. GA 1.13:GAO-04-907T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-907T P0b002ee18039211c f:d04907t DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-04-907T machine generated eng fdlp REPORT GAOREPORTS-GAO-04-907T GAO-04-907T Financial management General management reviews Information resources management Internal controls Defense budgets Defense cost control Defense procurement Strategic planning Accountability Strategic information systems planning Financial management systems Testimony A10784 GAO has previously reported on the Department of Defense's (DOD) financial management and business related problems and key elements necessary for successful reform. Although the underlying conditions remain fundamentally unchanged, DOD continues to be confronted with pervasive problems related to its systems, processes (including internal controls), and people (human capital). These problems impede DOD's ability to operate its numerous business operations in an efficient and effective manner. Congress asked GAO to provide its views on (1) the impact that long-standing financial management and related business process weaknesses continue to have on DOD, (2) the underlying causes of DOD business transformation challenges, and (3) DOD's business transformation efforts. The GAO report released today highlights the challenges and impediments facing the department as it continues to transform its financial and business management operations. In addition, GAO reiterates the key elements to successful reform: (1) an integrated business management 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 https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-907T/html/GAOREPORTS-GAO-04-907T.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-907T/pdf/GAOREPORTS-GAO-04-907T.pdf GAO-04-907T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-907T Testimony GAO-04-907T; Department of Defense: Long-standing Problems Continue to Impede Financial and Business Management Transformation; Financial management General management reviews Information resources management Internal controls Defense budgets Defense cost control Defense procurement Strategic planning Accountability Strategic information systems planning Financial management systems Volume 104 Page 2838 104 Stat. 2838 Volume 110 Page 3009 110 Stat. 3009 Volume 116 Page 2629 116 Stat. 2629 Public Law 101-576 Public Law 104-208 Public Law 107-314