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<classification authority="sudocs">GA 1.13:GAO-05-615</classification>
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 <subject>Base closures</subject>
 <subject>Base realignments</subject>
 <subject>Health care services</subject>
 <subject>Internal controls</subject>
 <subject>Strategic planning</subject>
 <subject>Financial analysis</subject>
 <subject>Financial management</subject>
 <subject>Business operations</subject>
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<titleInfo>
 <title>Armed Forces Institute of Pathology: Business Plan&apos;s Implementation Is Unlikely to Achieve Expected Financial Benefits and Could Reduce Civilian Role</title>
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<abstract>DOD has raised concerns about certain business practices of the
Armed Forces Institute of Pathology (AFIP), including its role in
civilian medicine. In response, AFIP implemented changes and	 
drafted a business plan. On May 13, 2005, DOD recommended closing
AFIP as part of the Base Realignment and Closure process. The	 
Senate Committee on Armed Services, in a report accompanying the 
Ronald W. Reagan National Defense Authorization Act for Fiscal	 
Year 2005, directed that GAO study AFIP&apos;s business plan. GAO (1) 
described the business plan&apos;s key initiatives and projected	 
financial benefits, (2) evaluated the business plan&apos;s potential  
to improve internal controls and achieve financial benefits, and 
(3) assessed the likely impact of the business plan on the role  
of AFIP in military and civilian medicine. GAO reviewed the major
assumptions and analyses for developing the plan and interviewed 
AFIP and DOD officials, and members of the civilian medical	 
community.</abstract>
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<subject>
 <topic>Base closures</topic>
 <topic>Base realignments</topic>
 <topic>Health care services</topic>
 <topic>Internal controls</topic>
 <topic>Strategic planning</topic>
 <topic>Financial analysis</topic>
 <topic>Financial management</topic>
 <topic>Business operations</topic>
 <topic>Business planning</topic>
 <topic>Deceptive business practices</topic>
</subject>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 90 Page 923</partNumber>
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 <identifier type="Statute citation">90 Stat. 923</identifier>
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