Since 2005, we have reported periodically on DOD's progress in implementing its management approach and developing a strategic plan for business transformation. For example, in January 2011, we reported that DOD had taken positive steps, including filling key positions, such as the DCMO and military department CMOs, and establishing governance structures, but had made limited progress in its strategic planning efforts. Specifically, in its 2009 update, DOD improved its initial SMP issued in 2008, by identifying business priorities, but the plan still lacked several key elements such as...