ACQUISITION Ihw~nlI,t~r I!~!~0 REFORM Defense Management Report Savings Initiatives lllIllllIl llNll 142879 I’ ‘ 1--,1- ” -___-- -_-.----.-_--_--_.- ____ -.- _.-- United States GAO General Accounting Office Washington, D.C. 20648 National Security and International Affairs Division B-241756 December 4,199O The Honorable William V. Roth, Jr. United States Senate Dear Senator Roth: The 1986 report by the President’s Blue Ribbon Commission on Defense Management (commonly known as the Packard Commission) made many recommendations to improve the management and organization of the Department of Defense (DoD). In February 1989, the President directed the Secretary of Defense to develop a plan to fully implement the Commission’s recommendations, as well as to substantially improve defense management overall. In July 1989, the President approved and the Secretary issued the Defense Management Report (DMR) which out- lined actions needed to improve DOD management. In January 1990, DOD issued a status report on DMR implementation that contained specific management improvement initiatives intended to (1) save an estimated $39 billion in program costs and (2) eliminate an estimated 42,900 civilian and military positions over fiscal years 1991-95. As you requested, we have evaluated DOD'S implementation of several of the DMH savings initiatives. Our specific objectives were to (1) determine the status of those initiatives, (2) evaluate the savings estimated to result from implementing some major (high dollar) initiatives, and (3) determine whether the services have reduced the number of acquisi- tion personnel since the Packard Commission’s 1986 recommendation. DOD has implemented a number of DMR savings initiatives and has begun Results in Brief to realize some savings, but the larger, more complex initiatives are still in the planning stages, To fully implement the initiatives and achieve the DMR savings goals, continued management support will be needed. Although the DMR initiatives were estimated to save about $39 billion over fiscal years 1991-95, these estimates were not always based on cost analyses supported by historical facts or empirical cost data. Our review of $24.5 billion in estimated savings showed that about 82 percent of such savings were based primarily on management judgments. While this does not mean the estimated savings will not be achieved, it does indicate that the reliability of the estimates may vary. DOD has reflected these savings in budget documents for fiscal years 1991-95 and officials have stated that current budget negotiations and changes in the world Page 1 GAO/NSIAD-91-11 Defense Management Report environment, including Operation Desert Shield, will not delay the implementation of the efficiencies to generate these savings. Since the Packard Commission’s 1986 recommendation to streamline and reduce the acquisition work force, no reductions had been made as of June 1990. The number of acquisition personnel actually increased slightly. The DMR contains initiatives that DOD estimates will result in acquisition work force reductions of 23,900 civilians and 1,981 military personnel over fiscal years 1991-95. The fiscal year 1991 National Defense Authorization Act requires much deeper cuts in acquisition and headquarters personnel. The Packard Commission’s 1986 report on defense management recom- Background mended changes in national security planning, military organization and command, acquisition organization and procedures, and government- industry accountability. As we reported in November 1988 and 1989, prior to the DMR, many of these recommendations had not been fully implemented.’ To fully implement the Commission’s recommendations and to improve overall defense management and the acquisition organization, the Secre- tary of Defense issued 66 DMR initiatives in January 1990. Many of these initiatives were based on previous recommendations by the DOD Inspector General, service Inspectors General, and us. For example, we issued reports on controlling various aspects of supply system costs as well as other logistics issues, such as the need for adequate controls and accountability over inventories. We also commented on the need for con- solidating functions within DOD and encouraged DOD to develop standard automated information systems. Many of our reports focused on the need to streamline and improve the acquisition process. We also testified on the need to improve the accounting for contracted advisory and assistance services. These concerns are being addressed in the DMR initiatives. Along with the savings initiatives such as changes to the logistics system and improvements in automated support and information sys- tems, the DMR also generated several other management changes. For example, according to an official from the Office of the Secretary of ‘Defense Management: Status of Recommendations by Blue Ribbon Commission on Defense Manage- ment (GAO/NSIAD8%l?%% Nov. 1988). Acquisition Reform: DOD’s Efforts to Streamline Its Acqui- sition System and Reduce Perknnel (GAOmAD-90-21, Nov. 1989). Page 2 GAO/NSIAD91-11 Defense Management Report B-241756 Defense (OSD), DOD has completed a review of its regulatory require- ments. This project will consolidate, streamline, or delete DOD directives and instructions and procurement and contracting guidance. A review of military specifications and standards is scheduled for completion by 199‘2.Also, DOD has submitted a package of legislative proposals to the Congress, on which we have testified,2 and a report to the President on the relationship between DOD and the Congress. In January 1990, the Secretary of Defense released a progress report with more details on the DMR initiatives and the associated budget sav- ings According to an OSD official, a second progress report is currently being prepared and OSD has begun a second round of cost savings initia- tives by asking the military services to generate new initiatives and efficiencies. According to OSD officials, DOD’S efforts to implement the DMR initiatives DMR Initiatives Are in are in various stages. Some initiatives, such as the effort to reduce Various transportation costs, are already underway and have generated savings. Implementation Stages Other initiatives are planned for implementation in the near term. For example, the stock funding of reparables is scheduled to begin in early fiscal year 199 1. Some of the more complex initiatives are undergoing extensive planning or study for implementation at a later time. The initi- ative to standardize and improve automated data processing systems, for instance, is scheduled for implementation over the next several years. A few of the initiatives have been combined with other budget reduction efforts, which could either delay or speed up their implementation. For example, assigning some military support functions to civilian personnel has been included in overall force reductions, which are still in the plan- ning stages. Also, to streamline Army Materiel Command headquarters and its subordinate commands, personnel reductions were planned over a 5-year period. According to an OSD official, this effort may be acceler- ated to accommodate budget requirements in fiscal year 199 1. 2GA0 Comments on the Defense Management Improvement Act (GAO/T-NSIAD-9041, May 1090). Page 3 GAO/NSIAD-91-11 Defense Management Report B-241766 Although the DMR and follow-up budget documents estimated that the 66 Estimated Savings DMR initiatives would save about $39 billion over fiscal years 1991-95, at From DMR Initiatives least one-half of the estimated savings were based on management judg- Were Often Based on ments rather than detailed cost analyses. In reviewing $24.6 billion (about 60 percent) of the $39 billion total estimated savings, we found Management - - that $20.17 billion was based primarily on management judgments. For Judgments example, some of the estimates were generated by assigning a savings target, such as 3 percent annually, to a particular area. Other estimates were based on professional experience of DOD officials. In some instances, the services had concerns about the level of savings they were expected to achieve. This does not mean savings will not be achieved; however, it indicates that the reliability of these estimates may vary. An OSD official stated that the main goal of the DMR initiatives was to create efficiencies and better management and that the savings were a by-product of that goal. The estimated savings are significant and have been included in DOD’S budget estimates for fiscal years 1991-95. As indi- cated in table 1, a reduction of $2.3 billion has already been included in the President’s fiscal year 1991 budget proposals, and, according to OSD officials, the remaining savings are reflected in budget plans for fiscal years 1992-96. Table 2 shows the total DMR savings estimate by broad initiatives area. Table 1: Estimated Saving8 Reflected in Budget Plans Dollars in billions Fiscal year Savings -- 1991 -.----- $2.3 1992 5.9 1993 8.2 1994 10.6 1995 12.1 Total . $39.1 Page 4 GAO/NSIAD-91-11 Defense Management Report B-241766 Table 2: Estimated Savings by lnitlatlve Area Dollars in billions Initiative area Savings Logistics ----.- $21 --_- .o Consolidation studies 5.6 Automated support and information systems ----___ ____-. 4.3 Administration 4.3 Finance, procurement, and contract rnanagement --~..... 3.9 Base operations and a ~ facility.. management Total $39.1 ‘Less than $50 million. According to OSD officials, they tried to be conservative in estimating DMR savings to reflect anticipated reductions in budget authority and work load. Also, it was their view that these initiatives for management improvement were preferable to additional reductions in force levels or in essential programs. They said that if the savings estimates prove to be overly optimistic, DOD will have to find other efficiencies or reduce programs and operations. According to an OSD official, DOD is estab- lishing a system to track the savings attributable to the initiatives sepa- rately from budget-cutting efforts. However, because some DMR initiatives may be impacted by force level changes or other factors, the DMR specific savings may be difficult to track. We have reviewed the savings estimates for several specific initiatives in most of the areas shown in table 2. Information on these estimates is presented in appendix I. We found that the acquisition work force as defined by the Packard Future Acquisition Commission in 1986 has slightly increased as of June 1990.3Between Personnel Reductions December 1986 and June 1990, DOD and the services experienced an Cannot Be Determined increase in their civilian acquisition personnel spaces and most experi- enced a decrease in military spaces. As shown in table 3, these changes resulted in an increase of 5,136 in the total acquisition work force. sWe used the Packard Commission’s definition of “acquisition work force.” That is, several skills, such as contracting and weapon system program management, are always considered acquisition skills, no matter where the individual is assigned, and skills, such as engineering, are considered acquisition skills only if the person is assignedto an acquisition command. In contrast, the DMR defined the acquisition work force as employees in all occupational fields, both military and civilian, at the service buying commands. Therefore, DMR’s estimate of approximately 580,000 employees differs considerably from our acquisition work force data. Page 6 GAO/NSIAD-91-11 Defense Management Report B-241758 Table 3: DOD Acquisition Work Force Change8 Percent Increase or increase Service/agency September 1986 June 1990 (decrease) (decrease) Armv: Civilian 48,301 52,106 3,805 7.9 Military 2,155 1,787 (368) (17.1) Air Force: Civilian 42,941 41,289 ____ (1,652) ..-.-_ pfj) Military 8,801 8,467 (334) (3.8) Navy: Civilian __-- 63,105 61,301 (1,804) (2.9) Military 2,905 2,864 (41) (1.4) Marines: Civilian 377 417 40 10.6 Military 133 15 (118) (88.7) Other DOD:-~~--~-.- . __-~--.~-~-. --..--...---.~- Civilian 26,346 31,954 5,608 __--.--.-.--.. 21.3 ..-- .- Total civilian 181,070 187,067 5,997 3.3 Total military 13,994 13,133 (861) --__ (6.2) Total 195,064 200,200 5,136 2.6 Past efforts to streamline the acquisition process and substantially reduce the number of acquisition personnel have failed.4 According to several DOD officials, the reason for the failures in the past have been because most of the streamlining initiatives had been imposed on DOD rather than generated from within the Department. As a result, the com- mitment to make the necessary changes was lacking. The officials expect the DMR to have a,greater impact on work force reductions because it was generated by DOD and the services and has support at the 0sD level. DOD projects that the DMR initiatives will eliminate a total of about 42,900 personnel spaces-37,800 civilian and 5,100 military. However, a DMR initiative to replace military support function positions with civil- ians will result in 19,500 new civilian positions replacing a like number of military positions. This initiative will reduce total civilian reductions to 18,300 (37,800 reduced, 19,500 added) and increase military reduc- tions to 24,600 (5,100 + 19,500 reduced). According to DMR officials, about 23,900 civilian spaces and 1,981 military spaces will come from 4DOD’s Defense Acquisition Improvement Program: A Status Report (GAO/NSIAD-86-148, July 23, 986). Acquisition Reform: DOD’s Efforts to Streamline Its Acquisition System and Reduce Personnel &AO/~IA~-90-2 1, NOV. 1, 1989). Page 6 GAO/NSLAD-91-11 Defense Management Report B241756 the acquisition work force. These spaces will come in part from reduc- tions to some acquisition commands. The Army Materiel Command plans to reduce its personnel by 8,600 of which about 300 will be from head- quarters. The Air Force Systems Command plans to reduce its personnel by 4,800 of which 300 are headquarters staff. The Air Force Logistics Command will reduce its personnel by 7,500 during fiscal years 1991-95. The fiscal year 1991 National Defense Authorization Act requires deeper cuts in acquisition and headquarters personnel. The act directs DOD to cut the acquisition work force by 4 percent a year over the next 5 years. This reduction applies to the DMR'S definition of the acquisition work force. Using this definition, the 580,000 acquisition work force would be reduced by about 107,000 over the 5-year period. The act also mandates a 4-percent reduction in all DOD headquarters personnel over the same period. In evaluating the implementation of the DMR initiatives, we reviewed Scopeand reports from the Congressional Research Service, DOD, and our Office. Methodology We also interviewed OSD, Army, Navy, and Air Force officials respon- sible for developing and implementing the DMR initiatives and for moni- toring their implementation. To evaluate the savings estimates, we selected several of the larger dollar amounts, which together represent over 60 percent of the savings, and discussed with OSD officials the methodology used to calculate these estimates. We obtained personnel data from the Office of Productivity and Civilian Requirements, OSD, to determine whether the services had reduced their acquisition work force. We analyzed these data for selected time frames in 1986 and 1990 to update the information presented in our November 1989 report. We did not validate these data. We performed our review between October 1989 and July 1990 in accor- dance with generally accepted government auditing standards. A list of our other ongoing work related to DMR initiatives is provided in appendix II. We did not obtain written agency comments on this report. However, a draft of this report was provided to DOD officials and we have incorpo- Y rated their views where appropriate. Page7 GAO/NSIAD-91-11DefenseManagementReport B-241756 Unless you publicly announce its contents earlier, we plan no further distribution of this report until 30 days from the date of this letter. At that time, we will send copies to the Secretary of Defense and interested parties and make copies available to others upon request. This report was prepared under the direction of Paul F. Math, Director, Research, Development, Acquisition, and Procurement Issues, who may be reached on (202) 275-8400 if you or your staff have any questions. Other major contributors to this report are listed in appendix III. Sincerely yours, Frank C. Conahan Assistant Comptroller General Page 8 GAO/NSIADBl-11 Defense Management Report Page 9 GAO/NSIAD-91-11 Defense Management Report Contents Letter Appendix I Savings Estimates and Logistics Initiatives 12 Consolidation Initiatives 14 Status of Specific Automated Support and Information Systems Initiatives 14 DefenseManagement Administration Initiatives 15 Finance, Procurement, and Contract Management 16 Report Initiatives Initiatives Appendix II 17 Other Ongoing GAO Reviews of the DefenseManagement Report Appendix III 18 Major Contributors to This Report Tables Table 1: Estimated Savings Reflected in Budget Plans 4 Table 2: Estimated Savings by Initiative Area 5 Table 3: DOD Acquisition Work Force Changes 6 Table I. 1: DMR Savings Estimates 12 Abbreviations ADP automated data processing CAM contracted advisory and assistance services DMH Defense Management Report DOD Department of Defense GAO General Accounting Office OSD Office of the Secretary of Defense Page 10 GAO/NSLAD-91-11 Defense Management Report Y Page 11 G A O /NSIADIl-11 D e f e n s e M a n a g e m e n t R e p o r t Appendix I SavingsEstimaks ad Status of Specific DefenseManagementReport Initiatives This appendix discusses the savings estimates and status of implementa- tion for several of the DMR initiatives. At least one-half of the savings estimates for these initiatives are based primarily on management judg- ments in the absence of empirical cost data. The following table shows the DMR categories, the savings estimates we reviewed, and the amounts we found were based on management judgment. - Table 1.1: DMR Savings Estimates Dollars in billions DMR Estimates reviewed estimated Saving estimates based on management saving5 reviewed by GAO judgment Logistics $21 .o $12.284 $10.142 Consolidation studies ____- 5.6 -5.6 __--_____ 5.6 .- Automated support and information systems __-- 4.3 4.343 2.178 Administration 1.148- 1.148 ______ 4.3 Finance, procurement, and contract management _-___-.__-.--_.-_-..-~-___ 3.9 1.099 1.099 _____ Base operations and a __ facility management __-......-_---. .-..-________ Total $39.1 $24.475’ aLess than $50 million logistics initiatives are expected to improve logistics management Logistics Initiatives DMR'S and reduce costs by $21 billion. Included in this category are DoD-wide initiatives to reduce supply, repair parts, and transportation costs, as well as several service-specific logistics initiatives. We reviewed $12.28 billion of the estimated $21 billion savings and found that the $10.14 billion attributable to the initiative for reducing supply costs was based on management judgment. The $2.14 billion in estimated savings from transferring the cost of reparable parts to the Stock Fund was based on previous experience. Reducing Supply Cost This initiative is expected to save an estimated $10.1 billion in the ser- vices’ overall costs for supplies. The services will have budget authority to transfer supply costs to a Stock Fund, an account that finances the purchase and resale of materials to the military services and other w authorized customers. According to an OSD official, this change is expected to provide more visibility and control over the cost of supplies. Because all the cost associated with the procurement of supplies will be Page 12 GAO/NSIAD-91-11 Defense Management Report Appendix I Savings Estimates and Status of Specific Defense Management Report Initiatives charged to a single account, managers will know all the costs associated with the supply system and make spending decisions based on the most efficient, economical way to manage that system. Also, the users will be charged the full cost of the supplies. According to OSD officials, the $10.1 billion savings for this initiative was estimated by reducing the services’ supply costs by 3 percent each year for fiscal years 1991-95. The 3-percent figure is a savings goal that 0s~ officials believe is reasonable. However, the services expressed con- cern that the initiative would not achieve a 3-percent supply cost reduc- tion per year. OSD officials stated that they were comfortable with the calculation and that the Departments have agreed that savings of this magnitude in supply system costs can be achieved. Transferring Costs of This initiative is expected to save $2.14 billion by transferring the costs ReparableParts to the of reparable parts to a Stock Fund. Users will have to pay for new repair parts which previously have been issued without charge to the Stock Fund user. This initiative will give users an incentive and option to repair rather than purchase new parts. According to OSD officials, the savings estimate was based on Army and Air Force savings of 10 percent per year through improved management of reparable parts. The Navy has been managing the cost of reparables through a Stock Fund since fiscal year 1982 and, according to these offi- cials, has realized a savings of over 20 percent. OSD did not expect the Army and Air Force to initially achieve the same 20-percent savings. However, OSD did believe a lo-percent savings was reasonable. Again, the Army and Air Force expressed concerns about meeting this goal. This effort is scheduled to begin in fiscal year 1991. ReducingTransportation The DMR initiative to reduce transportation costs is expected to save costs $988 million through such policy changes as . establishing regional freight consolidation centers which will consolidate small shipments into larger shipments, . allowing DOD to ship priority material to a requisitioner by a cheaper mode unless the requisitioner requires faster delivery, and l conducting DOD audits of bills before payment to permit overbillings or erroneous charges. Page 13 GAO/NSlAD-91-11 Defense Management Report Appendix I Savinga Estimates and Status of Specific Defense Management Report Initiatives This initiative is already underway and, according to an OSD official, has already generated savings in shipping costs. Other Logistics Initiatives Other logistics initiatives aresummarized asfollows with total expected savings of over $7.7 billion . Studies of contracting services for Army ammunition plants and Navy shipbuilding and repair are scheduled for completion on January 3 1, 1991. Implementation decisions will be made sometime after that date. . An effort is underway to reduce the costs of clothing and textiles by limiting clothing purchases, using more commercial specifications, con- solidating specification development, and changing the policy for new clothing introduction. . Various service-specific initiatives include improvements to the Army logistics system and operating cost reductions at the naval aviation depots. According to an OSD official, some of these initiatives are underway, while others are in the planning stage. These initiatives, with expected savings of $5.6 billion, called for study- Consolidation ing the possible consolidation of supply depots, inventory control points, Initiatives maintenance depots, automatic data processing (ADP) design centers and operations, accounting operations and finance centers, and research and development laboratories and test facilities. Our review of the savings found that management estimated the savings based on previous consol- idation proposals. According to an OSD official, the savings estimate was revised downward to be conservative. Implementation decisions have been announced in four of the six areas-supply depots, inventory control points, maintenance depots, and finance centers. Decisions are still pending in the two others. The consolidation of supply depots has begun with five depots in the San Francisco Bay area. Two initiatives to standardize and consolidate ADP systems and imple- Automated Support ment computer-aided logistics support are expected to save $4.34 bil- and Information lion Of this $4.34 billion, $2.18 billion from the consolidation of ADP Systems Initiatives ” systems is based on management judgment by OSD and $2.16 billion from the computer-aided logistics support initiative is based on experience within the Navy. Page 14 GAO/NSLAD-91-11 Defense Management Report Appendix I Savings Estimates and Status of Specific Defense Management Report Initiatives The initiative to develop standard and consolidated ADP systems throughout DoD-referred to as Corporate Information Management-is estimated to generate a net savings of $2.18 billion during fiscal years 199195. An OSD Deputy Comptroller explained that this initiative, involving about 200 people full time, is expected to save 10 percent of the ADP development and modernization budget or about $3.6 billion over the 5-year period. However, approximately $1.42 billion of this savings will be used to develop and implement single business systems in such areas as personnel, payroll, distribution, and so forth. According to OSD officials, the savings were based on OSD management judgment, the knowledge that many service business systems are duplicative and the certainty that ADP technology exists to permit development and implementation of single systems to serve the entire Department. This effort is to be implemented over the next several years. Study groups have formed to establish requirements and develop implementa- tion plans for eight areas. However, these plans are not expected for 6 to 18 months, depending on the complexity of the subject area. After the plans are completed, the systems will be designed and implemented. The second initiative is a Navy effort using the DMR to accelerate an ongoing project-computer aided logistics support. This initiative is esti- mated to save $2.16 billion’ over fiscal years 1991-95. This program con- sists of 10 initiatives grouped into 3 categories: technical documentation, shipyard work procedures, and procurement. Some DMR initiatives are underway to streamline headquarters opera- Administration tions and create other efficiencies that would lead to personnel reduc- Initiatives tions The DMR administration initiative which is expected to save the most money-$ 1.1 billion- calls for more efficient management of defense agencies, such as the Defense Logistics Agency and Defense Mapping Agency. The savings estimate is based on management judg- ment. &cording to an OSD official, the initiative does not identify spe- cific efforts. Instead agencies were given savings targets to meet, either by creating efficiencies or managing to budget reductions, of 5 percent in fiscal year 1991, 10 percent in fiscal year 1992, and 15 percent in fiscal year 1993. ‘Due to an arithmetic error by the Navy in developing the savings estimate, the individual categories comprising this initiative total $18 million less than the $2.16 billion cited by DOD. Page 15 GAO/NSIAD-91-11 Defense Management Report Appendix I Savings Estimates and Status of Specific Defense Management Report Initiatives The DMR identified six initiatives which are expected to generate eco- Finance, Procurement, nomic benefits by more closely scrutinizing specific managerial over- and Contract sight responsibilities related to financial monitoring, by consolidating Management DOD contract management, and by reducing the use of consultants by DOD. These initiatives are expected to save a total of $3.9 billion. Initiatives One of these initiatives, expected to save about $1.1 billion over 5 years, calls for reducing spending on contracted advisory and assistance ser- vices (CAM), such as contracts for individual experts and consultants; studies, analyses, and evaluations; management support services; and engineering and technical services. An OSD official explained that the savings were based on a management judgment that CAASspending could be reduced by 10 percent a year over 5 years. OSD Office of the Comp- troller officials stated that the lo-percent assessment was determined to be reasonable. Another initiative is to consolidate contract management services within the Defense Logistics Agency, which is expected to save $255 million. According to an OSD official, the Defense Logistics Agency has the struc- ture in place to absorb this function, and all resources for this effort, including funding, have now been transferred from the services to the Logistics Agency. We did not review this savings estimate. Page 16 GAO/NSIAB91-11 Defense Management Report Appendix.11 Other OngoingGAO Reviews of the Defense ManagementReport We have underway several evaluations of individual DMR initiatives, including the services’ strategies for incorporating the costs of reparable parts into the Stock Fund, consolidated information management effort, automation of inventory systems, the initiative on computer-aided logistics support, consolidation of supply depots, effort to increase inventory visibility, Navy’s efforts to improve its supply systems, and streamlining of the acquisition management structure. Additional reviews will be planned as the initiatives are implemented. Page 17 GAO/NSIADOl-11 Defense Management Report Appendix III Major Contributors to This Report Michael E. Motley, Associate Director National Security and James F. Wiggins, Assistant Director International Affairs Charles W. Malphurs, Evaluator-in-Charge Ann Borseth, Senior Evaluator Division, Washington, DC. (886722) Page 18 GAO/NSIADBl-11 Defense Management Report i --~- Ordt+ng Information The first five copies of each GAO report are free. Additional copies i1t-e $2 each. Orders should be sent to the following address, accom- panitd by a check or money order made out to the Superintt?ndent of I)ocuments, when necessary. Orders for 100 or more copies to be nrailtvl to a single address are discounted 26 percent. 1J.S. Gneral Accounting Office I’.(). Box 6015 Gaitht~rsburg, MI1 20877 Orders may also be placed by ca.Iling (202) 275-624 1. .-.. “., . . -ll..l-l-l.l . ~. ..” ..- ~l~l.~~-.-“l”--llll~““~l”“..~.““l..-”””.lll ..“” . . . -.-. -----_~- ---------.-i;
Acquisition Reform: Defense Management Report Savings Initiatives
Published by the Government Accountability Office on 1990-12-04.
Below is a raw (and likely hideous) rendition of the original report. (PDF)