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GAO reviewed the Army's implementation of the Army Tactical Command and Control Systems (ATCCS) program, focusing on changes in the program's development and acquisition plans. GAO noted that: (1) the Army is planning to replace its present 300 series computers without considering options to maximize their use; (2) a more cost-effective alternative would be to use a combination of existing and upgraded 300 series computers, since the Army has over 1,600 in its inventory; (3) the ATCCS program does not need equipment with uniform performance capabilities at all locations; (4) some ATCCS segments do not have sufficient funding to buy all the new computers they need; (5) utilizing 300 series computers would fulfill ATCCS user needs and reduce costs; (6) maintaining the computers will not present any major problems; and (7) the Army plans to develop an implementation plan to utilize the 300 series computers along the lines GAO suggested.

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