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<classification authority="sudocs">GA 1.13:GAO-05-140T</classification>
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 <subject>Accountability</subject>
 <subject>Defense cost control</subject>
 <subject>Financial management</subject>
 <subject>Financial management systems</subject>
 <subject>Information resources management</subject>
 <subject>Internal controls</subject>
 <subject>Performance measures</subject>
 <subject>Business operations</subject>
 <subject>Human capital</subject>
 <subject>DOD Business Management Modernization</subject>
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<titleInfo>
 <title>Department of Defense: Further Actions Are Needed to Effectively Address Business Management Problems and Overcome Key Business Transformation Challenges</title>
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<abstract>In March 2004, GAO testified before the Subcommittee on Readiness
and Management Support, Senate Committee on Armed Services on the
impact and causes of financial and related business weaknesses on
the Department of Defense&apos;s (DOD) operations and the status of	 
DOD reform efforts. GAO&apos;s reports continue to show that 	 
fundamental problems with DOD&apos;s financial management and related 
business operations result in substantial waste and inefficiency,
adversely impact mission performance, and result in a lack of	 
adequate transparency and appropriate accountability across all  
major business areas. Over the years, DOD leaders have initiated 
a number of efforts to address these weaknesses and transform the
department. For years, GAO has reported that DOD is challenged in
its efforts to effect fundamental financial and business	 
management reform, and GAO&apos;s ongoing work continues to raise	 
serious questions about DOD&apos;s chances of success. The		 
Subcommittee asked GAO to provide a current status report on	 
DOD&apos;s progress to date and suggestions for improvement. 	 
Specifically, GAO was asked to provide (1) an overview of the	 
impact and causes of weaknesses in DOD&apos;s business operations, (2)
the status of DOD reform efforts, (3) the impact of recent	 
legislation pertaining to DOD&apos;s transformation and financial	 
improvement initiatives, and (4) suggestions for improving DOD&apos;s 
efforts to improve the reliability of its financial information.</abstract>
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<note>Testimony</note>
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<subject>
 <topic>Accountability</topic>
 <topic>Defense cost control</topic>
 <topic>Financial management</topic>
 <topic>Financial management systems</topic>
 <topic>Information resources management</topic>
 <topic>Internal controls</topic>
 <topic>Performance measures</topic>
 <topic>Business operations</topic>
 <topic>Human capital</topic>
 <topic>DOD Business Management Modernization</topic>
 <topic>Program</topic>
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  <title>United States Statutes at Large</title>
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