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Pursuant to a legislative requirement, GAO reviewed the absence of a procurement program to modernize the M1 tank fleet beyond the upgrade of existing tanks and to address new tank threats, focusing on: (1) whether the current readiness level of the M1 tank is adequate to meet its war-fighting requirements; (2) whether the operating condition of the tanks at the National Training Center (NTC) is adequate to meet training requirements; (3) whether the change in repair parts funding has adversely affected unit maintenance; and (4) the status of the Army's proposed M1 tank overhaul program, referred to as the Abrams Integrated Management XXI (AIM XXI) program.

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