Two major developments have characterized activity in Georgia’s defence sector since the 2003 Rose Revolution: intensified effort to hasten Georgian accession to NATO and, correspondingly, large-scale infrastructural and long-term planning reforms aimed at meeting NATO entry requirements. Success has been mixed in both areas: in September 2006 the heads of state of twenty-six NATO member countries agreed to the commencement of Intensified Dialogue (ID) with Georgia. While this would seem to be a step in a positive direction, the length of the ID is indefinite and Georgia’s rights and responsibilities during this stage of cooperation are only loosely defined. Georgia’s Ministry of Defence (henceforth MoD) has adopted an elaborate new management scheme for defence planning and oversight, however local defence specialists claim that NATO-specific objectives have been fulfilled on paper only, while substantive reform has yet to be realized. While responsibility for the development and implementation of defence reform lies with the Georgian side primarily, the ambiguity of NATO requirements at stages along the way to full integration has made Georgian compliance and accountability an especially difficult task. Significantly, the MoD is considered to be one of Georgia’s least accessible ministries. Ministry representatives claim that much of the information related to its activities and resource procurement must remain classified due to issues of national security. On the other hand, the Ministry has been frequently accused of untargeted spending and misuse of public resources. The following report assesses the reforms in Georgia’s defence sector from 2004 to the present in terms of NATO entry requirements, the transparency of MoD budgetary and programming processes, and the mechanisms in place for protection of the rights and privileges of military personnel.