To be innovative and good stewards of taxpayer dollars and to ensure the highest level of readiness, this new Army directive directs the following changes:

* All major headquarters will establish and track annual performance measures
* Avoid using budget execution data and obligation rates as the primary measure of fiscal success
* Identify and manage total costs of critical processes, especially when funding is divided among multiple commands and sources
* Eliminate the "use it or lose it" funding practices
* Reward leaders of organizations who demonstrate exemplary stewardship and innovative ideas.

This initiative is a recognition that in addition to being the best warfighters in the world, the Army also needs to have leaders that understand and practice good management behaviors; skillfully applying the resources provided to maximize our warfighting capability and capacity, and to making sure every dollar counts.