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<classification authority="sudocs">GA 1.13:GAO-05-926</classification>
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 <subject>Cost analysis</subject>
 <subject>Defense capabilities</subject>
 <subject>Federal agency reorganization</subject>
 <subject>Funds management</subject>
 <subject>Future budget projections</subject>
 <subject>Military cost control</subject>
 <subject>Military forces</subject>
 <subject>Military policies</subject>
 <subject>Policy evaluation</subject>
 <subject>Strategic planning</subject>
 <subject>Cost estimates</subject>
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<titleInfo>
 <title>Force Structure: Actions Needed to Improve Estimates and Oversight of Costs for Transforming Army to a Modular Force</title>
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<abstract>In 2004, the Army began transforming its force into modular
brigade-based units, thus expanding the number of units available
for deployment and creating new command and support units. The	 
Army is transforming while engaged in the Global War on Terrorism
and developing other high-cost capabilities. This prompted	 
congressional concern about the affordability of Army plans.	 
Thus, under the Comptroller General&apos;s statutory authority, GAO	 
examined the Army&apos;s restructuring. This report addresses (1) the 
extent of change in costs and areas of uncertainty that could	 
affect those costs, (2) the Army&apos;s plan for funding modularity	 
and factors that may affect affordability, and (3) whether the	 
Army has an adequate approach to track modularity obligations.</abstract>
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<identifier type="preferred citation">GAO-05-926</identifier>
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 <searchTitle>GAO-05-926; Force Structure: Actions Needed to Improve Estimates and Oversight of Costs for Transforming Army to a Modular Force;
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<subject>
 <topic>Cost analysis</topic>
 <topic>Defense capabilities</topic>
 <topic>Federal agency reorganization</topic>
 <topic>Funds management</topic>
 <topic>Future budget projections</topic>
 <topic>Military cost control</topic>
 <topic>Military forces</topic>
 <topic>Military policies</topic>
 <topic>Policy evaluation</topic>
 <topic>Strategic planning</topic>
 <topic>Cost estimates</topic>
 <topic>Army Future Combat Systems</topic>
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  <title>United States Public Law 375 (108th Congress)</title>
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 <identifier type="public law citation">Public Law 108-375</identifier>
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