GAO

United States General Accounting Office

Report to Congressional Committees

December 2000 DOD COMPETITIVE 

SOURCING

Results of A-76 Studies 

Over the Past 5 Years

GAO-01-20

Page 1 GAO-01-20 DOD Competitive Sourcing

Contents

Letter 3

Appendixes Appendix I: Section 8109 of the Department of Defense 

Appropriations Act, 2000 16

Appendix II: Comments From the Department of Defense 17

Related GAO Products 18

Abbreviations

CAMIS Commercial Activities Management Information System

DOD Department of Defense

OMB Office of Management and Budget
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United States General Accounting Office

Washington, D.C. 20548

Letr

December 7, 2000

The Honorable Ted Stevens

Chairman

The Honorable Robert Byrd

Ranking Minority Member

Committee on Appropriations 

United States Senate

The Honorable C.W. Bill Young

Chairman

The Honorable David R. Obey

Ranking Minority Member

Committee on Appropriations 

House of Representatives

In 1999, Congress required the Department of Defense to report on studies 

it had completed under Office of Management and Budget Circular A-76 

since 1995.1

 Circular A-76 provides guidance for cost comparison studies 

between the government and the private sector to determine who should 

perform recurring commercial-type activities for the government. Circular 

A-76 also makes provision for direct conversions to or from contractor 

performance under specified circumstances.

Congress required the Department to provide specific information 

concerning its A-76 studies, such as whether the government or the private 

sector was selected to perform work in the future and the cost of 

operations before and after the studies. It also required information on A-76 

studies that resulted in work being transferred from contractors to a 

government workforce. Finally, it required that the Department provide 

recommendations for maximizing the possibility of effective public-private 

competition for work that has been contracted out.

Congress also required us to provide the Appropriations Committees with 

our views on whether the Department complied with section 8109 

reporting requirements within 90 days of the Department’s report being 

submitted to Congress. Accordingly, this report provides our assessment of 

1

Section 8109 of the Department of Defense Appropriations Act, 2000 (P.L. 106-79).
Page 4 GAO-01-20 DOD Competitive Sourcing

(1) the Department’s compliance with the reporting requirements and any 

limitations associated with the data and (2) the Department’s summary 

observations about overall savings and the extent to which competitions 

were won by the government or the private sector. 

Results in Brief The Department of Defense largely complied with section 8109 data 

reporting requirements with its July 14, 2000, report to Congress on 

completed A-76 studies. The Department provided requested information 

on 286 A-76 studies completed since 1995 for which it had complete data as 

of June 2000. The report excluded information on 53 studies for which the 

Department had incomplete data and included 13 studies that fell outside 

of the reporting time frame cited in the report.2

 The Department took steps 

to ensure the accuracy, consistency, and completeness of information 

reported concerning the 286 studies, and we found the data consistent with 

information we had previously gathered as part of our other recent studies 

on A-76 issues. Nevertheless, we cannot be sure of the total accuracy of the 

data because of historical weaknesses in the services’ and Defense 

agencies’ databases used to record information on completed A-76 studies. 

In responding to the section 8109 requirement to present recommendations 

for maximizing the possibility of effective public-private competition for 

work that has been contracted out, the Department reiterated existing 

policy guidance on the subject. The Department noted that its components 

have the option to perform cost comparisons on contracted work where 

appropriate. The Department’s data on completed competitions identified 

eight instances where contracted work was studied under A-76 

procedures.3

Overall, the Department reported significant savings resulting from these 

competitions based on a single point in time. The Department estimated 

that the 286 A-76 studies generated savings of $290 million in fiscal year 

1999. Our work shows that savings are being realized from the 

Department’s competitive sourcing studies; however, limitations in 

baseline cost data from which to calculate savings, study costs, and other 

factors make it difficult to estimate savings as precisely as suggested by the 

2

We used the post-competition start date as a guideline for determining the fiscal year a 

study was completed.

3

The Department of Defense was not required to report on instances where contracted work 

was subjected to recompetition limited to the private sector.
Page 5 GAO-01-20 DOD Competitive Sourcing

Department’s report. In addition, the Department reported that 40 percent 

of the cost comparisons completed during the multiyear time period 

covered by its report resulted in decisions to contract with the private 

sector. At the same time, data in the report also showed that for fiscal year 

1999 only about 23 percent of the cost comparisons resulted in conversion 

to contract performance—and most of those occurred in the Air Force. 

This is significantly lower than in other recent years where contractors 

won a majority of the competitions. The mandated time frame for this 

report did not permit us to fully assess this difference.

The Department of Defense agreed with the report.

Background Since 1955, the executive branch has encouraged federal agencies to obtain 

commercially available goods and services from the private sector when 

the agencies determined that such action was cost-effective. The Office of 

Management and Budget (OMB) formalized the policy in its Circular A-76, 

issued in 1966. In 1979, OMB supplemented the circular with a handbook 

that included procedures for competitively determining whether 

commercial activities should be performed in-house, by another federal 

agency through an interservice support agreement, or by the private sector. 

OMB updated this handbook in August 1983, March 1996, and June 1999. 

Under A-76, commercial activities may be converted to or from contractor 

performance either by direct conversion or by cost comparison. Under 

direct conversions, commercial activities may be moved from government 

or contract performance without a cost comparison study, under certain 

specified conditions. For example, activities involving 10 or fewer civilians 

may be directly converted without a cost comparison study. 
Page 6 GAO-01-20 DOD Competitive Sourcing

Generally, commercial functions are to be converted to or from contractor 

performance by cost comparison. A cost comparison is the process 

whereby the estimated cost of government performance of a commercial 

activity is formally compared to the cost of contractor performance in 

accordance with the principles and procedures set forth in Circular A-76 

and the Supplemental Handbook. As part of this process, the government 

identifies the work to be performed—described in the performance work 

statement—and prepares an in-house cost estimate, based on its most 

efficient organization, and compares it with the winning offer from the 

private sector. Single function competitions must be completed within

24 months and multifunction competitions within 48 months.4

Administrative and legislative constraints from the late 1980s through 1995 

resulted in a lull—and even a moratorium—on awarding contracts 

resulting from competitions for a time. In 1995, congressional and 

administration initiatives placed more emphasis on A-76 competitions as a 

means of achieving greater economies and efficiencies in operations. The 

Deputy Secretary of Defense in 1995 directed the services to make 

outsourcing of support activities a priority, and the effort subsequently was 

incorporated as a major initiative under the Secretary’s November 1997 

Defense Reform Initiative. Consequently, the Department of Defense 

(DOD) has had a significant effort under way since 1995 to use A-76 

competitions to achieve greater organizational efficiencies and reduce 

operating costs. The President’s budget for fiscal year 2001 outlined the 

Department’s plans to study functions under A-76 affecting over 203,000 

positions between fiscal year 1997 and 2005. During fiscal years 1995 

through 1999, the Department has reported completing studies involving 

about 10,660 positions.

Section 8109 of the 2000 Defense Appropriations Act required DOD to 

submit a report providing specific information on all instances since 1995 

in which missions or functions of the Department have been reviewed 

pursuant to OMB Circular A-76. First, the report was to identify all A-76 

studies of work performed by DOD employees and provide the outcome of 

each review, indicating whether performance of the work would be 

contracted or remain in-house; a description of the types of missions or 

functions reviewed; the locations where missions or functions were 

4

A single function competition could, for example, involve studying the custodial services at 

an installation, while a multifunction competition could involve studying both custodial 

services and refuse collection and disposal services.
Page 7 GAO-01-20 DOD Competitive Sourcing

performed; the name of the contractor performing the work (if applicable); 

the cost to perform the missions or functions at the time the review was 

conducted; and the current cost to perform the missions or functions. 

Second, the act required DOD to identify instances in which existing 

contracted work was brought in-house to be performed by civilian or 

military employees of the Department and include a description of the 

work, the locations where the work was performed, the name of the 

contractor that was performing the work, the cost of contractor 

performance at the time of the study, and the current cost of performance 

by DOD employees. Third, the report was to include recommendations for 

maximizing the possibility of effective public-private competitions for work 

that has been contracted out. (See app. I for a copy of section 8109.) 

DOD Largely Complied 

With the Data 

Requirements for 

Completed Studies and 

Restated Existing 

Policy Regarding 

Recompetitions 

Involving Contracted 

Work 

The Department largely complied with congressional data reporting 

requirements with its July 14, 2000, report providing information on

286 A-76 studies completed since 1995 for which it had complete data in 

June 2000. DOD made efforts to ensure the accuracy and completeness of 

the data; however, we cannot be sure of the total accuracy of the data 

because of historical weaknesses in the services’ and DOD agencies’ 

databases used to record information on completed A-76 studies. Where 

required to provide recommendations for maximizing the possibility of 

effective public-private competition for work that had been contracted, the 

Department outlined existing guidance in this area.

DOD Provided Data for A-76 

Studies Based on Available 

Information

DOD’s July 14, 2000, report to Congress provided information on 286 A-76 

studies representing those where public-private competitions had been 

held as well as those where provisions of Circular A-76 were used to 

directly convert performance to or from the public sector without a cost 

comparison.5

 Of the 286 studies reported by the Department, 138 involved 

cost comparisons between the public and private sectors, and 148 involved 

direct conversions either to or from in-house performance. Of the 138 cost 

5

We found that one Defense Finance and Accounting Service study announced in fiscal year 

1995 was actually cancelled the following year due to a prohibition of providing tax 

information to potential contractors. Nonetheless, this initiative is included in the 286 

studies in the section 8109 report.
Page 8 GAO-01-20 DOD Competitive Sourcing

comparisons, 55 (40 percent) were won by the private sector. Of the 148 

direct conversions, all but 14 were moved to private sector performance. 

Eight of the 286 studies involved work which was being performed by the 

private sector. Of the eight, six involved public-private cost comparisons, 

resulting in equal wins between the public and private sectors. The other 

two involved direct conversions from private to public-sector performance. 

In preparing its report, officials in the Office of the Secretary of Defense 

requested the services and Defense agencies to provide data on their A-76 

studies completed during fiscal year 1995-99. However, we found that the 

Department excluded information on 53 studies completed during 1999 

because information was incomplete at the time it prepared its report in 

June 2000. At the same time, we found that the Department had included 

13 studies completed during fiscal year 2000. Our analysis of the additional 

53 studies changed summary results only slightly. For example, the number 

of direct conversions increased to 195 studies (up 6 percent). The 

percentage of cost comparisons resulting in private sector performance 

increased only 1 percent, from 40 to 41 percent. The number of studies 

involving work currently performed by the private sector (8) did not 

change at all.

Despite efforts by officials in the Office of the Secretary of Defense to 

ensure the accuracy, completeness, and consistency of data reported, the 

data were still subject to some uncertainties because of limitations in 

databases from which the data were obtained. As data were submitted, 

they were reviewed for any obvious inconsistencies and potential errors. 

For example, where post-study costs appeared greater than pre-study 

costs, data were rechecked to correct or validate the numbers. In the few 

cases where current costs actually exceeded pre-study (baseline) costs, the 

components were asked to provide detail to support the figures.6

 However, 

the data provided by the Defense components were generally taken from 

their Commercial Activities Management Information System (CAMIS), the 

database the components use to record the results of their competitive 

sourcing program. Each service and Defense agency maintains its own 

version of CAMIS, although each system must contain DOD’s required 

minimum set of data elements for individual A-76 competitions. Elements 

include numbers and length of individual competitions, numbers of military 

and in-house civilian positions affected, in-house and contractor estimated 

costs, cost comparison decision dates, and changes in costs for 5 years 

6

Post-study costs could be greater because of changes made in scope of work.
Page 9 GAO-01-20 DOD Competitive Sourcing

after a contract award. DOD also requires each component to enter the 

original manpower baseline cost of the function and the estimated dollar 

savings from each of the competitions into CAMIS and track actual costs 

from the completed competitions for 5 years. 

We have previously reported concerns about the accuracy and 

completeness of data contained in CAMIS. As early as 1990, we stated that 

CAMIS contained inaccurate and incomplete data.7

 In a 1996 report, the 

Center for Naval Analyses also found that the data in CAMIS were 

incomplete and inconsistent among the services and recommended that the 

data collection process be more tightly controlled so that data would be 

consistently recorded.8

 As recently as August 2000,9 we continued to find 

that CAMIS did not always record information on completed competitions 

or reported incomplete or incorrect information. The exclusion of 53 

studies because of incomplete data illustrates this point. While DOD 

officials initiated steps this year to improve the accuracy and completeness 

of data included in CAMIS, those actions are generally oriented to reporting 

on future A-76 studies, not those completed in prior years. However, a DOD 

official recently told us that, whenever possible, historical data would be 

completed or corrected.

Defense officials told us that components used more complete and

up-to-date information where available to supplement information 

contained in their CAMIS databases in providing information for the 

section 8109 report. To what extent that may have resolved shortcomings 

associated with CAMIS data is uncertain. However, we compared selected 

supplemental information for about 50 studies we had obtained in 

completing other recent reviews involving A-76 issues and found it 

consistent with information contained in the Department’s section 8109 

report. 

7

OMB Circular A-76: DOD’s Reported Savings Figures Are Incomplete and Inaccurate

(GAO/GGD-90-58, Mar. 15, 1990). 

8

An Examination of the DOD Commercial Activities Competition Data (Center for Naval 

Analyses CIM 472, Dec. 1996).

9

DOD Competitive Sourcing: Savings Are Occurring, but Actions Are Needed to Improve 

Accuracy of Savings Estimates (GAO/NSIAD-00-107, Aug. 8, 2000).
Page 10 GAO-01-20 DOD Competitive Sourcing

DOD Restated Existing 

Policy Guidance Concerning 

Public-Private Competitions 

of Contracted Work 

In responding to the section 8109 requirement to present recommendations 

for maximizing the possibility of effective public-private competition for 

work that has been contracted out, the Department reiterated existing 

policy guidance on the subject. That guidance provides Defense 

components with the option of performing cost comparisons on contracted 

work as appropriate. The A-76 Supplemental Handbook states that work 

that has been contracted will continue to be contracted “as long as the 

quality of service is acceptable and competitive prices are fair and 

reasonable.” 

Of the 286 A-76 studies that were identified in the Department’s section 

8109 report, 8 were conducted where precompetition performance was 

carried out by a contractor.10 Of the eight studies, five resulted in work 

being transferred in-house and three with work remaining with 

contractors. 

Estimates of Overall 

Savings and 

Competition Winners 

Can Vary

In addition to the data required in its section 8109 report, DOD presented 

information on cost savings resulting from the A-76 studies and on the 

extent to which competitions were won by the government or private 

sector. The Department reported that costs were reduced by about 

39 percent, yielding an estimated $290 million savings in fiscal year 1999. 

While our prior work indicates that A-76 studies produce savings—

regardless of whether the competitions are won by the government or the 

private sector—various factors make it difficult to estimate savings as 

precisely as DOD has suggested. Additionally, the Department’s report 

indicated that overall, 40 percent of the cost comparison studies completed 

over the multiyear period covered by its report resulted in contract 

decisions. At the same, data included in the report also show that for fiscal 

year 1999, only about 23 percent of the cost comparisons resulted in 

contract performance—most by the Air Force. Time did not permit us to 

fully assess the reason for the difference during the past year.

Estimates of Savings Are 

Imprecise

DOD calculated the savings by taking the difference between pre-study 

estimated operating cost and estimated current cost of performing the 

function in fiscal year 1999, mostly from data in CAMIS data systems. While 

10DOD was not required to report on instances where contracted work was subjected to 

recompetition limited to the private sector.
Page 11 GAO-01-20 DOD Competitive Sourcing

this provides an indication of savings, a variety of factors indicate that it is 

an imprecise one. First, at the time these studies were begun, DOD had not 

yet issued any official guidance on calculating estimated costs of current 

operations.11As a result, baseline costs were sometimes calculated using an 

average cost of salary and benefits rather than the actual cost, and by using 

the number of authorized positions rather than using the number of 

positions actually filled. Also, baseline cost estimates were based largely on 

personnel costs, even though up to 15 percent of the costs associated with 

the government’s most efficient organization or contractor costs were not 

personnel costs. 

Second, as we have previously reported, while A-76 studies can produce 

significant savings, the costs of conducting the studies and implementing 

the results must be offset before net savings begin to accrue. DOD’s savings 

estimate did not take into consideration the cost of conducting and 

implementing the results of the A-76 studies, which particularly affects 

recently completed studies since there has not been sufficient time to 

offset these costs. Almost half of the cost comparison studies included in 

DOD’s report were completed in 1999 and 2000.

Third, DOD relied primarily on baseline and current cost information from 

the CAMIS database. We have already described some of the problems 

inherent in that system, and our prior work indicates that CAMIS provides 

an inadequate basis for tracking savings. During prior reviews, we found 

that CAMIS did not accurately track baseline costs or reasons for contract 

changes and did not contain accurate and complete data on items such as 

program implementation or contract administration costs. We found that 

data, once captured in CAMIS, were not modified to reflect changes in or 

even termination of contracts. We also found that CAMIS did not always 

record completed competitions, sometimes incorrectly indicated that 

competitions were completed where they had not yet begun or were still 

underway, and, in some cases, data were not adjusted and removed from 

the system even when bases were closed or realigned. 

DOD officials have recognized significant limitations in CAMIS and are in 

the process of improving the data systems to address previously identified 

weaknesses, as well as developing mechanisms intended to better track 

11DOD issued guidance in September 1999 to standardize the database used for capturing 

the results of A-76 cost comparison studies, emphasizing how the baseline cost of an activity 

should be determined in conjunction with A-76 studies. 
Page 12 GAO-01-20 DOD Competitive Sourcing

costs in response to legislative requirements. However, as with other 

changes previously noted, these changes are primarily oriented to future 

rather than previous studies.

Percentage of Government 

and Contract Wins Fluctuate 

Over Time

As part of its section 8109 report, the Department provided information on 

whether work was being performed by in-house or contract employees. 

The report stated that 40 percent of the cost comparison studies resulted in 

decisions to contract with the private sector.12 At the same time, the report 

data also show that in fiscal year 1999, only 23 percent (13 studies) of the 

cost comparisons completed resulted in conversion to contract 

performance—all but 3 studies occurring in the Air Force.13 This is 

significantly lower than in other recent years where in most years 

contractors won a majority of the competitions. The mandated time frame 

for this report did not permit us to fully assess the reason for the more 

significant difference during the past year.

Agency Comments and 

Our Evaluation

The Deputy Under Secretary of Defense (Installations) provided written 

comments on a draft of this report. Overall, the Department agreed with the 

report. The Department acknowledged weaknesses in its database used to 

record information from A-76 studies and noted efforts being made to 

improve the accuracy of data for future A-76 cost studies. At the same time, 

the Department expressed belief that existing data and various study 

efforts, including recent studies by RAND and the Center for Naval 

Analyses, are sufficient to affirm that savings from A-76 studies are 

substantial and sustained over time. While we have not yet had the 

opportunity to review the RAND and Center for Naval Analyses reports, we 

agree and have reported that significant savings are being realized. 

However, we have also noted that savings from A-76 studies may not be as 

great as projected by DOD in the short term because of a variety of factors, 

including data limitations, delays in completing planned studies, and 

insufficient consideration of costs associated with completing and 

implementing the results of the studies. Our efforts to track A-76 study 

12Our prior report on A-76 studies completed between 1995 and 1998 showed that 60 percent 

of the cost comparisons were won by the private sector. See DOD Competitive Sourcing: 

Results of Recent Competitions (GAO/NSIAD-99-44, Feb. 23, 1999).

13If the results of the excluded additional 53 studies are considered, the percentage of 

studies resulting in contractor performance would be 27 percent.
Page 13 GAO-01-20 DOD Competitive Sourcing

results indicate that savings may be sustained over time but we have noted 

that the level of savings will be difficult to track in the long term because 

workload requirements change, affecting program costs and the baseline 

from which savings are calculated. Nevertheless, efforts to improve the 

accuracy of data on savings from A-76 studies at the time the studies are 

completed are warranted, as are efforts to assess savings over time. Both 

are key to establishing more reliable savings estimates and improving the 

credibility of the A-76 program amidst continuing questions in Congress 

and elsewhere.

The Department also provided some technical comments, which were 

incorporated in the report as appropriate. The Department’s comments are 

included in appendix II.

Scope and 

Methodology

During our review, we met with officials in the Office of the Secretary of 

Defense to determine their process for obtaining data from the services and 

Defense agencies for completing the section 8109 report and for ensuring 

the accuracy and completeness of the data reported. We relied heavily on 

our prior reviews examining DOD’s A-76 program, including its databases 

used to record information on completed A-76 studies (a list of our related 

products is included at the end of this report). 

We compared information contained in the Department’s report with 

information we had previously obtained on individual components from 53 

A-76 studies as part of our other reviews. We also obtained and compared 

component back-up data for an additional 18 studies included in DOD’s 

report. We selected the 18 additional studies to expand our existing data 

more evenly across the military services and Defense agencies. We 

analyzed the data for an additional 53 completed studies not included in the 

Department’s report to Congress to determine how significantly their 

inclusion would affect the summary results.

We met with officials from the Office of the Secretary of Defense; the 

Departments of the Army, the Navy, and the Air Force; the Marine Corps; 

and the Defense Finance and Accounting Service regarding A-76 studies 

they conducted.

We performed our review from August through October 2000 in accordance 

with generally accepted government auditing standards. 
Page 14 GAO-01-20 DOD Competitive Sourcing

We are providing copies of this report to Senator Daniel Inouye, Ranking 

Minority Member, Subcommittee on Defense, Senate Committee on 

Appropriations; and Representatives Jerry Lewis, Chairman, and John P. 

Murtha, Ranking Minority Member, Subcommittee on Defense, House 

Committee on Appropriations. We are also sending copies of this report to 

the Honorable William S. Cohen, Secretary of Defense; the Honorable 

Louis Caldera, Secretary of the Army; the Honorable F. W. Peters, Secretary 

of the Air Force; the Honorable Richard Danzig, Secretary of the Navy; and 

the Honorable Jacob Lew, Director, Office of Management and Budget. 

Copies will be made available to others upon request.

If you have any questions regarding this report, please contact me

on (202) 512-5581. Other key contributors to this assignment were 

Marilyn Wasleski and Debra McKinney.

Barry W. Holman

Director, Defense Capabilities 

 and Management 
Page 15 GAO-01-20 DOD Competitive Sourcing
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Appendix I

Section 8109 of the Department of Defense Apendxies

Appropriations Act, 2000 ApendxiI

SEC. 8109. (a) REPORT ON OMB CIRCULAR A-76 REVIEWS OF WORK 

PERFORMED BY DOD EMPLOYEES.—The Secretary of Defense shall 

submit a report not later than 90 days after the enactment of this Act which 

lists all instances since 1995 in which missions or functions of the 

Department of Defense have been reviewed by the Department of Defense 

pursuant to OMB Circular A-76. The report shall list the disposition of each 

such review and indicate whether the review resulted in the performance 

of such missions or functions by Department of Defense civilian and 

military personnel, or whether such reviews resulted in performance by 

contractors. The report shall include a description of the types of missions 

or functions, the locations where the missions or functions are performed, 

the name of the contractor performing the work (if applicable), the cost to 

perform the missions or functions at the time the review was conducted, 

and the current cost to perform the missions or functions.

(b) REPORT ON OMB CIRCULAR A-76 REVIEWS OF WORK PERFORMED 

BY DOD CONTRACTORS.—The report shall also identify those instances 

in which work performed by a contractor has been converted to 

performance by civilian or military employees of the Department of 

Defense. For each instance of contracting in, the report shall include a 

description of the types of work, the locations where the work was 

performed, the name of the contractor that was performing the work, the 

cost of contractor performance at the time the work was contracted in, and 

the current cost of performance by civilian or military employees of the 

Department of Defense. In addition, the report shall include 

recommendations for maximizing the possibility of effective public-private 

competition for work that has been contracted out.

(c) COMPTROLLER GENERAL REVIEW.—Not later than 90 days after the 

date on which the Secretary submits the annual report, the Comptroller 

General shall submit to the House and Senate Committees on 

Appropriations the Comptroller General’s views on whether the 

department has complied with the requirements for the report.
Page 17 GAO-01-20 DOD Competitive Sourcing

Appendix II

Comments From the Department of Defense ApendxiI
Page 18 GAO-01-20 DOD Competitive Sourcing

Related GAO Products

DOD Competitive Sourcing: More Consistency Needed in Identifying 

Commercial Activities (GAO/NSIAD-00-198, Aug. 11, 2000).

DOD Competitive Sourcing: Savings Are Occurring, but Actions Are 

Needed to Improve Accuracy of Savings Estimates (GAO/NSIAD-00-107, 

Aug. 8, 2000).

DOD Competitive Sourcing: Some Progress, but Continuing Challenges 

Remain in Meeting Program Goals (GAO/NSIAD-00-106, Aug. 8, 2000).

Competitive Contracting: The Understandability of FAIR Act Inventories 

Was Limited (GAO/GGD-00-68, Apr. 14, 2000).

DOD Competitive Sourcing: Potential Impact on Emergency Response 

Operations at Chemical Storage Facilities Is Minimal (GAO/NSIAD-00-88, 

Mar. 28, 2000).

DOD Competitive Sourcing: Plan Needed to Mitigate Risks in Army 

Logistics Modernization Program (GAO/NSIAD-00-19, Oct. 04, 1999). 

DOD Competitive Sourcing: Air Force Reserve Command A-76 

Competitions (GAO/NSIAD-99-235R, Sept. 13, 1999).

DOD Competitive Sourcing: Lessons Learned System Could Enhance A-76 

Study Process (GAO/NSIAD-99-152, July 21, 1999).

Defense Reform Initiative: Organization, Status, and Challenges

(GAO/NSIAD-99-87, Apr. 21, 1999).

Quadrennial Defense Review: Status of Efforts to Implement Personnel 

Reductions in the Army Materiel Command (GAO/NSIAD-99-123, Mar. 31, 

1999).

Defense Reform Initiative: Progress, Opportunities, and Challenges

(GAO/T-NSIAD-99-95, Mar. 2, 1999).

Force Structure: A-76 Not Applicable to Air Force 38th Engineering 

Installation Wing Plan (GAO/NSIAD-99-73, Feb. 26, 1999).
Related GAO Products

Page 19 GAO-01-20 DOD Competitive Sourcing

Future Years Defense Program: How Savings From Reform Initiatives 

Affect DOD’s 1999-2003 Program (GAO/NSIAD-99-66, Feb. 25, 1999). 

DDOD Competitive Sourcing: Results of Recent Competitions

(GAO/NSIAD-99-44, Feb. 23, 1999).

DOD Competitive Sourcing: Questions About Goals, Pace, and Risks of Key 

Reform Initiative (GAO/NSIAD-99-46, Feb. 22, 1999).

OMB Circular A-76: Oversight and Implementation Issues

(GAO/T-GGD-98-146, June 4, 1998).

Quadrennial Defense Review: Some Personnel Cuts and Associated 

Savings May Not Be Achieved (GAO/NSIAD-98-100, Apr. 30, 1998).

Competitive Contracting: Information Related to the Redrafts of the 

Freedom From Government Competition Act (GAO/GGD/NSIAD-98-167R, 

Apr. 27, 1998).

Defense Outsourcing: Impact on Navy Sea-Shore Rotations

(GAO/NSIAD-98-107, Apr. 21, 1998)

Defense Infrastructure: Challenges Facing DOD in Implementing Defense 

Reform Initiatives (GAO/T-NSIAD-98-115, Mar. 18, 1998).

Defense Management: Challenges Facing DOD in Implementing Defense 

Reform Initiatives (GAO/T-NSIAD/AIMD-98-122, Mar. 13, 1998).

Base Operations: DOD’s Use of Single Contracts for Multiple Support 

Services (GAO/NSIAD-98-82, Feb. 27, 1998).

Defense Outsourcing: Better Data Needed to Support Overhead Rates for 

A-76 Studies (GAO/NSIAD-98-62, Feb. 27, 1998).

Outsourcing DOD Logistics: Savings Achievable But Defense Science 

Board’s Projections Are Overstated (GAO/NSIAD-98-48, Dec. 8, 1997).

Financial Management: Outsourcing of Finance and Accounting Functions

(GAO/AIMD/NSIAD-98-43, Oct. 17, 1997).

Base Operations: Contracting for Firefighters and Security Guards

(GAO/NSIAD-97-200BR, Sept. 12, 1997).
Related GAO Products

Page 20 GAO-01-20 DOD Competitive Sourcing

Terms Related to Privatization Activities and Processes (GAO/GGD-97-121, 

July 1997).

Defense Outsourcing: Challenges Facing DOD as It Attempts to Save 

Billions in Infrastructure Costs (GAO/T-NSIAD-97-110, Mar. 12, 1997). 

Base Operations: Challenges Confronting DOD as It Renews Emphasis on 

Outsourcing (GAO/NSIAD-97-86, Mar. 11, 1997).

Public-Private Mix: Effectiveness and Performance of GSA’s In-House and 

Contracted Services (GAO/GGD-95-204, Sept. 29, 1995).

Government Contractors: An Overview of the Federal Contracting-Out 

Program (GAO/T-GGD-95-131, Mar. 29, 1995).

Government Contractors: Are Service Contractors Performing Inherently 

Governmental Functions (GAO/GGD-92-11, Nov. 18, 1991).

OMB Circular A-76: Legislation Has Curbed Many Cost Studies in Military 

Services (GAO/GGD-91-100, July 30, 1991).

OMB Circular A-76: DOD’s Reported Savings Figures Are Incomplete and 

Inaccurate (GAO/GGD-90-58, Mar. 15, 1990).

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