The Army's modular force restructuring is a multiyear $52.5 billion initiative to redesign operational Army units. The Army also plans to spend $70 billion through fiscal year 2013 to expand the force by 74,200 military personnel. Congress mandated that GAO report annually through fiscal year 2012 on the Army's modular force. For this report, GAO assessed to what extent the Army has accomplished the following: (1) implemented and established management controls for its modular force and force expansion initiatives, and (2) assessed its modular unit designs. GAO assessed Army plans and funding requests; visited brigades that were reorganizing; and examined key Army planning documents, performance metrics, and testing plans. Both brigade combat teams and support brigades were visited, including units from the active component Army, Army National Guard, and Army Reserve. GAO recommends the following: (1) the Army develop a comprehensive strategy and funding plan to improve accountability for staffing and equipping the modular force; (2) the Army develop a plan for assessing the modular force designs; and (3) DoD should review the Army's strategy, funding plan, and assessment plan. DoD concurred with GAO's recommendations; however, DoD's actions for assessing unit designs did not fully meet the intent of GAO's recommendations. GAO added a matter for congressional consideration to require the Army to more fully assess modular force designs in full spectrum warfare.