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 <subject>Budget activities</subject>
 <subject>Budget functions</subject>
 <subject>Budget obligations</subject>
 <subject>Budget outlays</subject>
 <subject>Defense budgets</subject>
 <subject>Defense economic analysis</subject>
 <subject>Financial management</subject>
 <subject>Military research and development</subject>
 <subject>Program evaluation</subject>
 <subject>Research and development</subject>
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 <title>Defense Acquisitions: DOD&apos;s Research and Development Budget Requests to Congress Do Not Provide Consistent, Complete, and Clear Information</title>
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<abstract>The Department of Defense (DOD) asked Congress for $73.2 billion
in fiscal year 2007 for research, development, testing, and	 
evaluation (RDT&amp;E). DOD organized this request using program	 
element (PE) codes, which are designed to convey key information 
about the budget request. DOD also provides documents called	 
budget exhibits detailing the activities for which funds are	 
being requested. The National Defense Authorization Act for	 
Fiscal Year 2006 mandated that GAO examine the program elements  
and budget exhibits. GAO assessed (1) whether the RDT&amp;E program  
element code structure and the associated budget exhibits provide
accurate, consistent, complete, and clear information, and (2)	 
what factors contribute to any problems found. In conducting this
review GAO analyzed all of the fiscal year 2007 program element  
codes and 47 budget exhibits. GAO also interviewed key DOD	 
officials.</abstract>
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 <searchTitle>GAO-07-1058; Defense Acquisitions: DOD&apos;s Research and Development Budget Requests to Congress Do Not Provide Consistent, Complete, and Clear Information;
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 <topic>Budget functions</topic>
 <topic>Budget obligations</topic>
 <topic>Budget outlays</topic>
 <topic>Defense budgets</topic>
 <topic>Defense economic analysis</topic>
 <topic>Financial management</topic>
 <topic>Military research and development</topic>
 <topic>Program evaluation</topic>
 <topic>Research and development</topic>
 <topic>Research program management</topic>
 <topic>Evaluation</topic>
 <topic>Testing</topic>
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