United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office National Security and International Affairs Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1998-05-18 monographic deposited born digital 22 p. GA 1.13:NSIAD-98-136 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-98-136 P0b002ee18037347b f:ns98136 DGPO 2010-08-12 2011-03-24 GAOREPORTS-NSIAD-98-136 machine generated eng fdlp REPORT GAOREPORTS-NSIAD-98-136 NSIAD-98-136 Budget obligations Contract costs Federal agency accounting systems Technical assistance Reporting requirements Object classifications Service contracts Letter Report NSIAD

Congress has had long-standing concerns about the accuracy and the reliability of the costs reported by the Pentagon for consulting services, also known as advisory and assistance services. In a June 1997 report (GAO/NSIAD-97-166R), GAO noted that although the President's budget had reported Defense Department (DOD) expenditures of $3 billion for these services, GAO had identified $12 billion of DOD expenditures that could be advisory and assistance services. This report provides additional information on DOD's underreporting of advisory and assistance service costs and whether costs for these services may be included in a miscellaneous budget category. GAO also summarizes earlier audit reports and studies on DOD's reporting of these costs. https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-98-136/html/GAOREPORTS-NSIAD-98-136.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-98-136/pdf/GAOREPORTS-NSIAD-98-136.pdf GAO/NSIAD-98-136 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-98-136 Letter Report GAO/NSIAD-98-136; DOD Consulting Services: Erroneous Accounting and Reporting of Costs; Budget obligations Contract costs Federal agency accounting systems Technical assistance Reporting requirements Object classifications Service contracts Title 31 Section 1105 Title 31 Section 1105(g) 31 U.S.C. 1105 31 U.S.C. 1105(g) Volume 110 Page 3009-96 110 Stat. 3009-96 Volume 111 Page 1230 111 Stat. 1230 Public Law 102-394 Public Law 104-208 Public Law 105-56