Comments on GAO Report "Army Reserve and Army National Guard Unit Reorganizations Disruptive: More Effective Controls Needed"

A letter from Major General J. G. Smith, Jr., Arizona National Guard, concerned the GAO report entitled "Army Reserve and Army National Guard Unit Reorganizations Disruptive: More Effective Controls Needed." General Smith charged that: a portion of the report was addressed almost exclusively to reorganizations that took place in February-April 1976 in Arizona, California, and Michigan; the actions involved units with a strength of 1,247, compared to the approximately 400,000 authorized strength of the National Guard; the Arizona Guard's first notice that the report was issued was from the news media; the audit in Arizona was conducted by one man in approximately 12 to 14 man-hours during September 27-29, 1976; facts and findings pertaining to Arizona were not submitted to the Adjutant General for review in accordance with GAO procedures; and the general received an "outline summary" of observations in which the primary item was a $400,000 construction cost estimate attendant to the Arizona-Michigan-California reorganizations.