The report further said that DoD does not have an action plan to "address the generally negative employee perceptions of NSPS." It cited survey data showing that the percentage of NSPS-covered employees who believe the system will have a positive impact on DoD’s personnel practices dropped from 40 percent in 2006 to 23 percent in 2007. GAO said that it also heard negative impressions from employees and supervisors during discussion groups it conducted, for example regarding the amount of time required to navigate the process. In its response, DoD said that it will take more time for NSPS to be fully developed and more widely accepted and that the department "has taken great pains to ensure that the performance management process is fair, equitable and transparent."