Contract Management DOD Begins New Effort to Improve Reporting of Contract Service Costs
GENERAL ACCOUNTING OFFICE WASHINGTON DC NATIONAL SECURITY AND INTERNATIONAL AFFAIRS DIV
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DOD reports actual and estimated future costs 4 for contract services using the object class structure provided in Office of Management and Budget Circular A-11. This structure identifies costs for each government account according to the nature of the goods or services purchased. Contract services are reported in the object class 25 series-other contractual services-under one of several categories. Figure 1 shows DODs reported costs for contract services, which totaled 90.5 billion in fiscal year 1998. See appendix I for a description of the categories for contract services.
- Administration and Management
- Economics and Cost Analysis