Army Chief of Staff General Raymond Odierno agreed with Manchin.
"We are still having to procure systems we don't need," Odierno said, adding that the Army spends "hundreds of millions of dollars on tanks that we simply don't have the structure for anymore."
For three years, the Army in numerous Congressional hearings has pushed a plan that essentially would have suspended tank building and upgrades in the U.S. for the first time since World War II.
Each time, Congress has pushed back. In December, Congress won again in the National Defense Authorization Act for Fiscal Year 2015 that funded $120 million for Abrams tank upgrades.
The Army and the Marine Corps currently have about 9,000 Abrams tanks in their inventories. The tank debate between the Army and Congress goes back to 2012 when Odierno testified that the Army doesn't need more tanks.
Odierno lost then too. Congress voted for another $183 million for tanks despite Odierno's argument that the Army was seeking to become a lighter force.
"When we are talking about tight budgets a couple of hundred million dollars is a lot of money," Odierno said.
"There are lots of people that have looked at procurement reform. And the one thing that has been frustrating to me is as the chief of staff of the Army is how little authority and responsibility that I have in the procurement process. I have a say in requirements, to some extent, but I have very little say."
Adm. Jonathan Greenert, Chief of Naval Operations, said that there needs to be clarity on the chain of command when it comes to procurement.
"There are too many people involved in the process," Greenert said. "If I say 'I need a thing' ... there are a whole lot of people telling us 'no, this is what you really need.'"