Abstract : In fiscal year (FY) 2012, the Air Force Materiel Command (AFMC) reorganized from a 12-center construct to a 5-center construct. The reorganization was driven by Department of Defense (DoD) mandated cuts in civilian manpower levels to respond to the Budget Control Act of 2011 (Public Law 112-25) and was one part of much larger Air Force budget cuts. AFMC restructured its organization more around missions than locations and trimmed staff and overhead administrative positions rather than line positions. In FY 2012, Congress required a review of the reorganization and recommendations for alternative organizational structures, focused on the effects of the reorganization on life-cycle management of weapon systems. A response was completed and submitted in 2012. Subsequently, Congress raised additional concerns about the reorganization in Section 2814 of the FY 2013 National Defense Authorization Act (NDAA) (Public Law 112-339), which is reproduced in full in the appendix. The purpose of this report is to present an assessment of the FY 2012 reorganization of AFMC to respond to the congressional reporting requirements in Section 2814 of the FY 2013 NDAA. This report assesses the following five elements: (1) the effectiveness and efficiency of the reorganization; (2) the extent to which synergies due to collocation among developmental test and evaluation (DTE (3) the reorganization's impact on other commands' ability to meet their responsibilities for operational test and evaluation (OTE (4) whether the reorganization is in adherence with 10 U.S. Code Section 2687; and (5) the extent to which the Air Force coordinated the reorganization with the Office of the Secretary of Defense (OSD), and if any concerns raised by OSD were addressed.