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GAO reviewed the Air Force's B-1B Conventional Mission Upgrade Program (CMUP), focusing on the estimated costs and schedules of various CMUP elements, planned risk reduction efforts, and the program's status. GAO noted that: (1) the Air Force has a sound plan for modifying the B-1B to enhance its conventional capability; (2) the Air Force has committed to an extensive test program to ensure that it does not acquire unproven systems that do not meet its requirements; and (3) the Air Force should maintain its testing emphasis, even if it has to extend the CMUP acquisition schedule to address any problems that the testing program might reveal.

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