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<classification authority="sudocs">GA 1.13:GAO-07-851</classification>
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 <subject>Cost analysis</subject>
 <subject>Defense cost control</subject>
 <subject>Defense procurement</subject>
 <subject>Internal controls</subject>
 <subject>National security personnel system</subject>
 <subject>Needs assessment</subject>
 <subject>Program evaluation</subject>
 <subject>Program management</subject>
 <subject>Standards</subject>
 <subject>Strategic planning</subject>
 <subject>Cost estimates</subject>
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<titleInfo>
 <title>Human Capital: DOD Needs Better Internal Controls and Visibility over Costs for Implementing Its National Security Personnel System</title>
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<abstract>Given a large-scale organizational change initiative, such as the
Department of Defense&apos;s (DOD) National Security Personnel System 
(NSPS), is a substantial commitment that will take years to	 
complete, it is important that DOD and Congress be kept informed 
of the full cost of implementing NSPS. Under the Comptroller	 
General&apos;s authority to conduct evaluations on his own initiative,
GAO analyzed the extent to which DOD has (1) fully estimated	 
total costs associated with the implementation of NSPS and (2)	 
expended or obligated funds to design and implement NSPS through 
fiscal year 2006. GAO interviewed department officials and	 
analyzed the NSPS Program Executive Office&apos;s (PEO), and the	 
military services&apos; and the Washington Headquarters Services&apos;	 
(hereafter referred to as the components) cost estimates and	 
reports of expended and obligated funds.</abstract>
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<identifier type="preferred citation">GAO-07-851</identifier>
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<subject>
 <topic>Cost analysis</topic>
 <topic>Defense cost control</topic>
 <topic>Defense procurement</topic>
 <topic>Internal controls</topic>
 <topic>National security personnel system</topic>
 <topic>Needs assessment</topic>
 <topic>Program evaluation</topic>
 <topic>Program management</topic>
 <topic>Standards</topic>
 <topic>Strategic planning</topic>
 <topic>Cost estimates</topic>
 <topic>Program implementation</topic>
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  <partNumber>Title 5 Section 9901-9904</partNumber>
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  <title>United States Public Law 136 (108th Congress)</title>
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 <identifier type="public law citation">Public Law 108-136</identifier>
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