**GAO-07-851**                      Published: Jul 16, 2007. Publicly Released: Jul 16, 2007.                  

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## Highlights

Given a large-scale organizational change initiative, such as the Department of Defense'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'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's (PEO), and the military services' and the Washington Headquarters Services' (hereafter referred to as the components) cost estimates and reports of expended and obligated funds.

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## Topics

Government Operations

Cost analysisDefense cost controlDefense procurementInternal controlsNational security personnel systemNeeds assessmentProgram evaluationProgram managementStandardsStrategic planningCost estimatesProgram implementation