Accession Number:

ADA370070

Title:

Contract Management DOD Begins New Effort to Improve Reporting of Contract Service Costs

Descriptive Note:

Corporate Author:

GENERAL ACCOUNTING OFFICE WASHINGTON DC NATIONAL SECURITY AND INTERNATIONAL AFFAIRS DIV

Personal Author(s):

Report Date:

1999-10-01

Pagination or Media Count:

21.0

Abstract:

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.

Descriptors:

• *COST ANALYSIS
• *CONTRACTED SERVICES
• DECISION MAKING
• CONTRACT ADMINISTRATION
• MAINTENANCE MANAGEMENT
• FISCAL POLICIES

Subject Categories:

• Administration and Management
• Economics and Cost Analysis

Distribution Statement:

APPROVED FOR PUBLIC RELEASE