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Title page 1

Contents 3

Highlights 2

Letter 7

Background 11

Planning, Programming, Budgeting, and Execution Process 11

DOD Civilian Workforce 13

DOD Civilian Workforce Reduction Efforts Since January 2025 15

Some DOD Components Programmed FTE Reductions for FYs 2023-2025 20

Selected DOD Components Did Not Consistently Conduct Required Analysis and Address All Statutory Elements to Inform Past Reductions 23

DOD Components May Not Have Conducted Required Analysis and Have Not Assessed Lessons Learned for Workforce Reductions Since January 2025 30

Components Implemented Multiple Efforts to Reduce Their Civilian Workforces Since January 2025 30

Selected Components May Not Have Conducted Required Analysis for Workforce Reductions Since January 2025 36

Selected Components Identified Preliminary Benefits and Challenges from DOD Reduction Efforts but Have Not Assessed Lessons Learned 45

Conclusions 50

Recommendation for Executive Action 50

Agency Comments 51

Appendix I: Objectives, Scope, and Methodology 52

Appendix II: Summary of Documentation Provided by Selected Components 60

Appendix III: Highlights of Component Interviews About Civilian Workforce Reductions 62

Appendix IV: Army and Air Force Guidance for Exemptions to DOD Deferred Resignation Program 64

Appendix V: Comments from the Department of Defense 67

Appendix VI: GAO Contact and Staff Acknowledgments 69

Tables 3

Table 1. Number of Department of Defense (DOD) Civilian Employees by Component, as of September 2025 14

Table 2. Department of Defense (DOD) Components with the Five Largest Programmed Reductions by Percentage in Fiscal Years 2023-2025 22

Table 3. Examples of Documentation Provided by Selected DOD Components Related to Their Analysis of Impacts on Section 129a(b) Elements 24

Table 4. Total Number of Department of Defense (DOD) Civilian Employees from January 1, 2025, to January 1, 2026 34

Table 5. Examples of Analysis Conducted by Department of Defense (DOD) Components to Support Civilian Workforce Reduction Efforts Since January 2025 37

Table 6. Comparison of Elements of Section 129a(b) and Army and Air Force Guidance for Exemption Requests to the Department of Defense... 44

Table 7. Department of Defense (DOD) Components Selected for GAO Interviews on Programmed Civilian Workforce Reductions in Fiscal Years 2023-2025 53

Table 8. Department of Defense (DOD) Components Selected for GAO Interviews on Civilian Workforce Reductions Made Since January 2025 56

Table 9. Summary of Documentation Provided for Each Element of Section 129a(b), by Selected DOD Component 60

Table 10. Selected Department of Defense (DOD) Components That Reported Conducting Analysis to Support Civilian Workforce... 62

Table 11. Selected Department of Defense (DOD) Components That Reported Challenges Conducting Analysis to Support Civilian Workforce... 63

Table 12. Army Guiding Principles for Exemptions to the Department of Defense Deferred Resignation Program 65

Table 13. Air Force Criteria for Exemptions to the Department of Defense Deferred Resignation Program 66

Figures 4

Figure 1. Notional Timeline for DOD's Planning, Programming, Budgeting, and Execution (PPBE) Process 12

Figure 2. Timeline of Selected DOD Civilian Workforce Reduction Efforts Between January and September 2025 16

Figure 3. Number of Department of Defense (DOD) Components That Programmed Increases or Reductions to Civilian Full-Time Equivalents... 21

Figure 4. Summary of Documentation Pursuant to Section 129a(b) Provided by 14 Selected DOD Components, by Element 26

Figure 5. Comparison of Section 129a(b) Language with February 2024 DOD Implementing Guidance 28

Figure 6. Applications to the Government-Wide and DOD Deferred Resignation Programs (DRP) by Component Type, as of September 2025 31

Figure 7. Approval Rates for Deferred Resignation Program (DRP) Applications by Component Type, as of September 2025 31

Figure 8. Number of Department of Defense (DOD) Civilian Hires from January-December 2025 Compared with the Monthly Average... 34

Figure 9. Number of Department of Defense (DOD) Components That Programmed Increases or Reductions to Civilian Full-Time Equivalents... 36

Figure 10. DOD Component-Identified Benefits and Challenges of Civilian Workforce Reduction Efforts Since January 2025 46

Figure 11. Number of Department of Defense (DOD) Civilian Separations from January-December 2025 Compared with the Monthly Average for 2016-2024 48

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