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GAO-12-527R 1 (2012-03-26)

handle is hein.gao/gaobacfws0001 and id is 1 raw text is: GAO Accounftability * Integrity - Reliability United States Government Accountability Office Washington, DC 20548 March 26, 2012 Congressional Committees Subject: Force Structure: Assessment of Army Report on Fiscal Year 2011 Progress in Modular Restructuring The Army considers its modular force transformation the most extensive restructuring it has undertaken since World War II. Restructuring the Army from its division-based force to a brigade-based force requires investments in equipment and in the retraining of personnel. The John Warner National Defense Authorization Act (NDAA) for Fiscal Year 20071 directed the Army to report to Congress annually, on the date that the President submits a budget to Congress, on, among other things, progress made during the previous fiscal year to ensure that financial resources are provided for the repair, recapitalization, and replacement of equipment used in the global war on terrorism, the overall equipment requirements of Army units transforming to modularity, the reconstitution of prepositioned stocks, and the schedule for meeting those requirements. The same law directed the Comptroller General to provide an annual report assessing the Army's progress in staffing and equipping the modular force, among other things. In our 2008 report addressing this legislative requirement, we reported that the Army did not have a comprehensive and transparent approach to measure progress against its modularity objectives and that Congress should consider specifying more clearly the reporting elements that would be most useful in overseeing the transformation. The Ike Skelton NDAA for Fiscal Year 2011,3 enacted on January 7, 2011, retained the requirement for the Army to report annually on its progress toward implementing modularity but specified new elements to be included in the Army's report, such as reporting on key enabler equipment and personnel available to modular units. It also directed the Comptroller General to review the Army's annual report. To respond to this mandate, we are reporting information on the extent to which the Army's annual fiscal year 2011 report addressed the statutory reporting requirements. 'See Pub. L. No. 109-364, § 323 (2006). 2GAO, Force Structure: The Army Needs a Results-Oriented Plan to Equip and Staff Modular Forces and a Thorough Assessment of Their Capabilities, GAO-09-131 (Washington, D.C.: Nov. 14, 2008). 3See Pub. L. No. 111-383, § 332 (2011). GAO-12-527R Force Structure Page 1

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