Review of the M1A2 Abrams Tank Program as a Part of the Audit of the Effectiveness of the Defense Acquisition Board Review Process -- FY 1992

Abstract : The ABRAMS tank is the Army's primary ground combat weapon system. In January 1989, the Deputy Secretary of Defense granted the Army permission to begin the MlA2 development program to provide the ABRAMS tank with improved fighting capability, lethality, and survivability. However, the Assistant Secretary of the Army (Research, Development and Acquisition) curtailed the MlA2 production program in April 1990 because of budget reductions. In September 1991, the Under Secretary of Defense for Acquisition delegated the decision on a single low-rate initial production buy of 62 MlA2 tanks to the Army. In December 1991, the Secretary of Defense proposed rescinding the $225 million for the remanufacture program that Congress approved in the FY 1992 Department of Defense Appropriations Act for remanufacturing earlier Ml tanks to the MlA2 configuration. Also, procurement of 60 additional MlA2 tanks was canceled at the same time by the Secretary of Defense. On May 18, 1992, the Army modified the MlA1 contract to produce 62 MlA2 tanks instead of 62 MiAl tanks. Our overall objective was to evaluate the Defense Acquisition Board (DAB) review process for acquisition of major Defense acquisition programs. Also, we reviewed applicable internal controls related to compliance with DoD directives, instructions, and policy. We will address the overall effectiveness of the DAB review process and internal controls in a separate summary report.