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<classification authority="sudocs">GA 1.13:GAO-07-229T</classification>
<identifier type="uri">https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-229T</identifier>
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 <subject>Accountability</subject>
 <subject>Defense cost control</subject>
 <subject>Defense procurement</subject>
 <subject>Enterprise architecture</subject>
 <subject>Financial management</subject>
 <subject>Financial management systems</subject>
 <subject>Financial statement audits</subject>
 <subject>Internal controls</subject>
 <subject>Policy evaluation</subject>
 <subject>Strategic planning</subject>
 <subject>Policies and procedures</subject>
 <subject>Waste, fraud, and abuse</subject>
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<titleInfo>
 <title>Defense Business Transformation: A Comprehensive Plan, Integrated Efforts, and Sustained Leadership Are Needed to Assure Success</title>
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<abstract>Of the 26 areas on GAO&apos;s high-risk list of federal programs or
activities that are at risk for waste, fraud, abuse, or 	 
mismanagement, 8 are Department of Defense (DOD) programs or	 
operations and another 6 are governmentwide high-risk areas that 
also apply to DOD. These high-risk areas relate to most of DOD&apos;s 
major business operations. DOD&apos;s failure to effectively resolve  
these high-risk areas has resulted in billions of dollars of	 
waste each year, ineffective performance, and inadequate	 
accountability. At a time when DOD is competing for resources in 
an increasingly fiscally constrained environment, it is 	 
critically important that DOD get the most from every defense	 
dollar. DOD has taken several positive steps and devoted	 
substantial resources toward establishing key management	 
structures and processes to successfully transform its business  
operations and address its high-risk areas, but overall progress 
by area varies widely and huge challenges remain. This testimony 
addresses DOD&apos;s efforts to (1) develop a comprehensive, 	 
integrated, enterprisewide business transformation plan and its  
related leadership approach and (2) comply with legislation that 
addresses business systems modernization and improving financial 
management accountability. The testimony also addresses two	 
sections included in recent legislation and other DOD high-risk  
areas.</abstract>
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<identifier type="preferred citation">GAO-07-229T</identifier>
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<note>Testimony</note>
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 <topic>Accountability</topic>
 <topic>Defense cost control</topic>
 <topic>Defense procurement</topic>
 <topic>Enterprise architecture</topic>
 <topic>Financial management</topic>
 <topic>Financial management systems</topic>
 <topic>Financial statement audits</topic>
 <topic>Internal controls</topic>
 <topic>Policy evaluation</topic>
 <topic>Strategic planning</topic>
 <topic>Policies and procedures</topic>
 <topic>Waste, fraud, and abuse</topic>
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  <title>United States Statutes at Large</title>
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