**GAO-08-922**                      Published: Sep 08, 2008. Publicly Released: Sep 08, 2008.                  

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## Highlights

GAO has designated the Department of Defense's (DOD) multi-billion dollar business systems modernization efforts as high risk, in part because key information technology (IT) management controls have not been implemented on key investments, such as the Navy Cash program. Initiated in 2001, Navy Cash is a joint Department of the Navy (DON) and Department of the Treasury Financial Management Service (FMS) program to create a cashless environment on ships using smart card technology, and is estimated to cost about $320 million to fully deploy. As requested, GAO analyzed whether DON is effectively implementing IT management controls on the program, including architectural alignment, economic justification, requirements development and management, risk management, security management, and system quality measurement against relevant guidance.

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## Topics

National Defense

Cash managementCost analysisCost effectiveness analysisCost overrunsDefense capabilitiesDefense cost controlFinancial management systemsInformation securityInformation technologyInternal controlsInvestment planningIT investment managementJoint venturesMilitary vesselsMission critical systemsProgram managementRisk managementSchedule slippagesSmart cardsStrategic planningSystem vulnerabilitiesSystems conversionsBusiness planningBusiness transformationProgram costsProgram implementation