GAO

United States General Accounting Office

Report to Congressional Committees

October 1999 CONTRACT 

MANAGEMENT

DOD Begins New 

Effort to Improve 

Reporting of Contract 

Service Costs

GAO/NSIAD-00-29

Page 1 GAO/NSIAD-00-29 Contract Management

Contents

Letter 3

Appendixes Appendix I: Contract Services 14

Appendix II: Exemptions to Reporting Advisory and Assistance 

Services 17

Appendix III: GAO Contacts and Staff Acknowledgments 19

Table Table 1: DOD’s Realignment of Costs From the Miscellaneous

Services Category 7

Figure Figure 1: DOD’s Reported Contract Services in Fiscal Year 1998 5

Abbreviations

DOD Department of Defense
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United States General Accounting Office

Washington, D.C. 20548

National Security and

International Affairs Division

B-282596 Leter

October 13, 1999

Congressional Committees

Although the Department of Defense (DOD) is increasing its reliance on 

contractor support, long-standing concerns exist regarding the accuracy 

and reliability of its accounting for the costs of contract services, 

particularly advisory and assistance services.1

 Congress has expressed its 

concern that without accurate and reliable data in this area, appropriate 

oversight may be hampered. In May 1998, we reported that the Army had 

erroneously included costs for some advisory and assistance services in the 

miscellaneous service budget category and that the miscellaneous category 

comprised a large portion of total contract services−$47 billion out of

$96 billion in fiscal year 1996.2

 In fiscal year 1998, reported contract service 

costs totaled about $90 billion. In 1998, Congress imposed a statutory limit 

on the percentage of total contract service costs that may be reported in 

the miscellaneous category.3

 This limit was set at 30 percent of total 

contract service costs in fiscal year 2000 and at 15 percent in 2001 and 

thereafter. Additionally, Congress required (1) DOD to review and report 

annually on its proposed budget submission to ensure that contract 

services meeting the definition of advisory and assistance services are 

properly classified and (2) that we review DOD’s report. Our objective for 

this report was to determine the actions taken by DOD to improve the 

accuracy of its reporting of costs for contract services.

Results in Brief DOD has taken a number of steps intended to improve the accuracy of 

costs reported for contract services but recognizes more needs to be done. 

1

Contract services are services, for example, provided by contractors to assist program 

offices in a variety of ways and to maintain equipment and facilities. There are eight 

categories of contract services, including (1) advisory and assistance services, which 

include services to support policy development, decision-making, or program management; 

(2) research and development services; and (3) miscellaneous services—a broad category of 

services that do not fit within one of the other categories. See appendix I for definitions of 

all eight categories. 

2 DOD Consulting Services: Erroneous Accounting and Reporting of Costs

(GAO/NSIAD-98-136, May 18, 1998).

3

 Strom Thurmond National Defense Authorization Act for Fiscal Year 1999, section 911.
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In an effort to achieve greater accuracy and consistency in reporting costs 

Department-wide, in November 1998 it provided guidance to the military 

services and Defense agencies on identifying and reporting contract service 

costs. This guidance included specific examples of the types of services 

that DOD had determined were being erroneously included in the 

miscellaneous service category, along with direction on the correct 

category in which to report those services. For example, it stated that 

environmental restoration and pollution prevention costs were not to be 

reported in the miscellaneous category but rather in the land and structure 

category. Following this guidance, DOD reported that the military services 

and Defense agencies realigned about $30 billion of the fiscal year 1998 

costs that had been incorrectly reported in the miscellaneous service 

category to other categories they determined were more appropriate.

Despite these efforts, DOD officials stated that they could not ensure the 

accuracy of the classification of contract service costs reported for 

advisory and assistance services because of inconsistencies in reporting by 

the military services. In its 1999 report to Congress, the Department also 

expressed concern about the difficulty in distinguishing between advisory 

and assistance services and other contract service costs and recommended 

revising the way contract service costs are reported. DOD recommended 

that they identify what the contract service supports rather than identifying 

the type of service provided such as advisory and assistance services. 

DOD’s recommendation, as presented in its report, would represent a 

major change in how contract service costs are reported. The change may 

not provide the visibility Congress desires over contract services, if all 

contract service costs are classified according to what they support rather 

than the type of service provided. DOD, however, has not provided specific 

details regarding this recommendation, and according to officials in the 

Office of the Secretary of Defense, the Department does not expect to 

provide such details until the spring or summer of 2000. 

Background DOD reports actual and estimated future costs4

 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 

4 The Office of Management and Budget’s Circular A-11 refers to “obligations”, both planned 

and actual obligations, which are the amounts of orders placed, contracts awarded, services 

received, and similar actions requiring payments. For simplicity, we have used the term 

“costs” throughout the remainder of this report.
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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 DOD’s 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.

Figure 1: DOD’s Reported Contract Services in Fiscal Year 1998 

a

 This covers four contract service categories: operation and maintenance of facilities, operation and 

maintenance of equipment, medical care, and subsistence and support of persons.

b

 Purchases from other government agencies.

c

 This covers miscellaneous services (also called other services), which include services that do not fit 

within one of the other remaining contract service categories.

Source: Federal budget, fiscal year 2000/2001 and DOD’s June 1999 report to Congress.

There are three categories of advisory and assistance services:

(1) management and professional support services; (2) studies, analyses, 

and evaluations; and (3) engineering and technical services. In addition to 

requiring DOD to report on the accuracy of advisory and assistance service 

costs and limiting the amounts reported under miscellaneous services, the 

Strom Thurmond National Defense Authorization Act for Fiscal Year 1999 

provided specific definitions for these three categories. The act also 

provided a list of services that are exempt from classification as advisory 
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and assistance services such as certain systems engineering and technical 

services. The exemptions are summarized in appendix II. 

Steps Taken to 

Improve Accounting 

for Contract Services; 

but Further Efforts 

Needed

DOD has taken steps to improve reporting of contract service costs but has 

also acknowledged that further efforts are required. In its June 1999 report, 

Report to Congress on Improved Accounting for Defense Contract 

Services, DOD stated that it had reviewed the costs reported for 

miscellaneous services to determine whether they had been properly 

classified. Specifically, DOD and service officials stated that they had 

reviewed miscellaneous service costs for fiscal year 1998 and found that 

costs for certain types of services such as environmental restoration had 

been reported inconsistently or had been erroneously included in the 

miscellaneous services category. To correct reporting errors and provide 

greater consistency throughout the Department in reporting contract 

service costs, the DOD Comptroller issued guidance in November 1998 that 

provided specific directions as to the proper category in which these 

services should be reported. The guidance required the military services to 

realign certain costs from the miscellaneous service category to other 

categories.

Officials from the DOD Comptroller’s office stated that they provided the 

guidance on realigning the miscellaneous category to DOD and military 

service components and relied on the components to make the necessary 

adjustments. The Comptroller’s office did not attempt to verify the 

adjustments. DOD and service officials responsible for providing the data 

told us that the realignment of the miscellaneous costs was made under 

tight time constraints, sometimes with limited data. In some instances, the 

realignment was based on telephone calls to program offices and on quick 

analyses, while in others cases, budget officials and analysts were left to 

estimate, without program office input, which costs should go in other 

categories. Officials in the military services acknowledged that their 

methodology was not the best but added that it was the best they could do 

under the time constraints stipulated for the review. We did not 

independently assess the accuracy of the adjustments. However, some 

DOD and service officials told us that they could not ensure the accuracy of 

the revised accounting for contract services.

After this effort, DOD reported that it had reduced the costs included in the 

miscellaneous service category, which in prior years accounted for about 

50 percent of total contract services. Specifically, in fiscal year 1998, it 

reported that miscellaneous services, as realigned, were about 17 percent 
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of total reported costs for contract services. DOD anticipates costs in the

miscellaneous service category will comprise about 15 and 14 percent of

total reported costs for contract services in 1999 and 2000, respectively.

The 14-percent amount is below the 30-percent limit Congress stipulated

for fiscal year 2000.

DOD further reported that amounts for the miscellaneous service category 

in the fiscal year 2000/2001 budget decreased significantly below the 

amount in the miscellaneous service category in the fiscal year 1999 

President’s budget. As shown in table 1, DOD reported a decrease in the 

miscellaneous service category of about $30 billion for fiscal year 1998 and

about $33 billion for fiscal year 1999. It stated that this decrease was offset

by increases in other object classes it deemed more appropriately describe 

the costs involved. Most of the adjustments were made within the contract 

service object class; however, some costs were realigned to other object

classes. 

Table 1: DOD’s Realignment of Costs From the Miscellaneous Services Category

a Amounts do not total due to rounding.

Source: DOD’s June 1999 report to Congress.

Despite these efforts, DOD and military service officials recognize that the 

Department’s reporting will continue to contain some errors and

Dollars in millions

Categories 

Fiscal year

1998

Fiscal year

1999

Miscellaneous services (total decrease) -30,075 -33,456

Increase in contract services object class

Advisory and assistance services + 1,141 + 1,009

Purchases from government accounts +3,903 +3,276

Operations and maintenance of facilities +4,383 +3,799

Research and development contracts +10,565 +9,702

Medical care +1,553 +2,573

Operations and maintenance of equipment +4,972 +5,927

Subsistence/support of persons +150 +151

Increase in object classes outside contract services +3,409 +7,017

Total increase in other contract services 

categories and other object classes +30,076 +33,454a
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inconsistencies. DOD acknowledged this in its June 1999 report to 

Congress, stating that its review “demonstrated that the current system for 

reporting these costs had been and will probably continue to be 

unsuccessful—due to difficulty in identifying and valuing the service 

provided by contractors.” DOD officials stated that they could not ensure 

the accuracy of the accounting for contract service costs, particularly 

advisory and assistance service costs, because of inconsistencies in 

reporting by the military services. For example, some service officials used 

the exemptions for advisory and assistance service categories stipulated in 

the Strom Thurmond National Defense Authorization Act for Fiscal Year 

1999, while others did not. We were told that although the statutory 

changes to the definition of advisory and assistance services and the 

exemptions were passed in September 1998, many budget numbers had 

already been submitted using the existing Office of Management and 

Budget definitions and exemptions. While many of the statutory 

exemptions are also contained in the Office of Management and Budget’s 

Circular, there are some differences that could lead to changes in the way 

certain types of contract services (such as automated data processing) will 

be reported in the future. DOD officials stated that they were working to 

provide consistent guidance in this area. Regarding the accuracy of 

reported advisory and assistance service costs, DOD Comptroller officials 

stated that time did not allow for a complete budgetary analysis or review 

of contract service costs to ensure reliability. 5

Our work identified instances in which some contract service costs were 

not properly reported in the June 1999 report to Congress. For example, the 

Defense Logistics Agency reported $18.6 million in advisory and assistance 

services under miscellaneous services for fiscal year 1998 because its 

guidance erroneously stated that these costs should be reported under the 

miscellaneous category. In another instance, an official from the Defense 

Threat Reduction Agency told us that the agency had not reported some 

contract service costs in fiscal year 1998 due to a misinterpretation of the 

guidance. We were told that these errors would be corrected in the future.

5

 In addition, in our most recent audit of the federal government’s 1998 consolidated 

financial statements, we reported that DOD’s financial management systems do not capture 

the full cost of its activities and programs. Specifically, we reported that DOD is unable to 

provide actual data on the costs associated with functions. Department of Defense: Status of 

Financial Management Weaknesses and Actions Needed to Correct Continuing Challenges 

(GAO/T-AIMD/NSIAD-99-171, May 4, 1999).
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DOD Recommends 

Change to Improve 

Reporting of Contract 

Service Costs

DOD has recommended changing the reporting structure for contract 

services by revising the object class categories found in Office of 

Management and Budget Circular A-11. In its June 1999 report to Congress, 

DOD recommended that the object class structure be revised to identify 

what a specific contract service supports (for example, weapon systems) 

rather than identifying what the service is (such as advisory and assistance 

services’ analyses or evaluations). DOD’s report stated that this type of 

information would provide more accurate and useful data. According to 

DOD and service officials, this information could provide greater visibility 

on what the contract service was for and where the impact of a funding cut 

would occur. 

While we agree that it would be beneficial to know how much the 

government spends to support specific programs and functions, DOD’s 

recommendation, as presented in its report, would represent a major 

change in how contract service costs are reported. The change may not 

provide the visibility Congress desires over contract services if all contract 

service costs are classified according to what they support rather than by 

the type of service provided. DOD has offered to work with the various 

interested congressional committees and the Office of Management and 

Budget on this effort with the objective of improving the relevance of the 

data for both Congress and the executive branch. DOD, however, has not 

provided specifics regarding its recommendation and, according to 

officials from the Office of the Secretary of Defense, is not expected to do 

so until the spring or summer of 2000.

Agency Comments We provided a draft of this report to DOD for formal review and comment. 

In its oral reply, DOD said that it had no substantive comments. It, however, 

provided one technical comment about how we characterized costs 

reported by the Defense Threat Reduction Agency. We have incorporated 

DOD’s suggestion in this report.

Scope and 

Methodology

We performed our work at the Office of the Secretary of Defense 

Comptroller’s office and at the offices of DOD and service components that 

use advisory and assistance services and miscellaneous services. These 

include the Air Force’s Air Force Material Command and Aeronautical 

Systems Center; the Navy’s Naval Sea Systems Command, Naval Air 

Systems Command, Space and Naval Warfare Systems Command, Office of 

Naval Research, and U.S. Pacific and Atlantic Fleets; the Army’s Office of 
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the Assistant Secretary of the Army for Acquisition, Logistics, and 

Technology, and Communications and Electronics Command; and the 

Defense Information Systems Agency, the National Imagery and Mapping 

Agency, the Defense Logistics Agency, the Joint Staff, and the Defense 

Threat Reduction Agency.

To identify actions taken to improve reporting for contract service costs, 

we interviewed officials from the above activities responsible for managing 

and reporting on contract services. Among other things, we obtained 

information regarding the methodology used to develop the June 1999 

report, titled Report to Congress on Improved Accounting for Defense 

Contract Services, including DOD directives and the services’ instructions 

for identifying, tracking, and reporting advisory and assistance services 

costs and costs reported for other or miscellaneous services. We also

(1) identified differences between current and prior years’ methodology to 

identify advisory and assistance services; (2) compared data in DOD’s 

Budget Reporting System with data in the advisory and assistance services’ 

budget exhibit to Congress to determine whether such costs were properly 

reported in the June 1999 report to Congress; (3) obtained views from the 

Office of Management and Budget, DOD, and service components 

regarding reporting requirements and the recommendation included in the 

June 1999 report to Congress; and (4) obtained service headquarters and 

field views on the process by which the budget data for contract services 

was developed, including how costs were realigned from the miscellaneous 

service category.

We conducted our work from April 1999 through September 1999 in 

accordance with generally accepted government auditing standards.
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We are sending copies of this report to the Honorable William S. Cohen, 

Secretary of Defense; Lieutenant General Henry T. Glisson, Director, 

Defense Logistics Agency; the Honorable Louis Caldera, Secretary of the 

Army; the Honorable Richard Danzig, Secretary of the Navy; and the 

Honorable F. Whitten Peters, Secretary of the Air Force. We will also make 

copies available to others on request.

GAO contacts and major contributors to this report are listed in appendix 

III.

David E. Cooper

Associate Director

Defense Acquisitions Issues
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Congressional Committees The Honorable John W. Warner

Chairman

The Honorable Carl Levin

Ranking Minority Member

Committee on Armed Services

United States Senate

The Honorable Ted Stevens

Chairman

The Honorable Daniel K. Inouye

Ranking Minority Member

Subcommittee on Defense

Committee on Appropriations

United States Senate

The Honorable Jerry Lewis

Chairman

The Honorable John P. Murtha

Ranking Minority Member

Subcommittee on Defense

Committee on Appropriations

House of Representatives

The Honorable Floyd D. Spence

Chairman

The Honorable Ike Skelton

Ranking Minority Member

Committee on Armed Services

House of Representatives
Page 13 GAO/NSIAD-00-29 Contract Management
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Appendix I

Contract Services ApendxIi

Obligations for goods and services purchased by the Department of 

Defense (DOD) are reported using the object class structure specified in 

Office of Management and Budget Circular A-11. There are five major 

groupings of object classes in the circular: (1) personal services and 

benefits, (2) contractual services and supplies, (3) acquisition of assets, (4) 

grants and fixed charges, and

(5) other. Defense contract services, as defined in the 1999 Defense 

Authorization Act,1

 are a subset of the contractual services and supplies 

category. Specifically, contract services are those contracts included in the 

other contractual services object class—object class 25. There are eight 

categories included under contract services. A brief summary of each 

follows.

• Advisory and assistance services—object class 25.1. Services acquired 

by contract from nongovernmental sources to provide management and 

professional support; studies, analyses, and evaluations; or engineering 

and technical services.

• Other services (often called miscellaneous services)—object class 25.2. 

Services not otherwise classified as either advisory and assistance 

services or any of the other service categories included under contract 

services—object class 25.

• Purchases of goods and services from government accounts—object 

class 25.3. Purchases from other government agencies or accounts that 

are not otherwise classified. Includes rental payments to agencies other 

than the General Services Administration and interagency agreements 

for contractual services. Excludes, among other things, advisory and 

assistance services obtained through interagency contracts.

• Operation and maintenance of facilities—object class 25.4. Includes the 

operation and maintenance of facilities, when done by contract. 

• Research and development contracts—object class 25.5. Includes 

contractor services for conducting basic and applied research and 

development. Excludes research and development reported as advisory 

and assistance services or operation and maintenance of research and 

development facilities.

• Medical care—object class 25.6. Payments to contractors for medical 

care.

• Operation and maintenance of equipment—object class 25.7. Contractor 

services for operation, maintenance, repair, and storage of equipment, 

when done by contract. Includes storage and care of vehicles, storage of 

1

Strom Thurmond National Defense Authorization Act for Fiscal Year 1999, section 911.
Appendix I

Contract Services

Page 15 GAO/NSIAD-00-29 Contract Management

household goods, and operation and maintenance of information 

technology systems.

• Subsistence and support of persons—object class 25.8. Contractual 

services with the public or another federal government agency for 

board, lodging, and care of persons, including prisoners.

The Office of Management and Budget defined advisory and assistance 

services as follows:

“Obligations for advisory and assistance services acquired by contract from nongovernmental sources to support or improve organization policy development, decisionmaking, management, and administration; support program and/or project management and 

administration; provide management and support services for R&D [research and 

development] activities; provide engineering and technical support services; or improve the 

effectiveness of management processes or procedures. Such services may take the form of 

information, advice, opinions, alternatives, analyses, evaluations, recommendations, 

training, and technical support. Also includes inter-agency agreements for advisory and 

assistance services. 

“Excludes information technology consulting services, which have large scale systems 

acquisition and integration or large scale software development as their primary focus—

both of which are to be classified under object class 31.0 [for equipment]. Also excludes 

personnel appointments and advisory committees, which are classified under object class 

11.3 [for other than full-time permanent personnel]. Also excludes obligations for contracts 

with the private sector for operation and maintenance of information technology and 

telecommunication services, which are to be classified under object class 25.7 [for 

operation and maintenance of equipment]; architectural and engineering services as defined 

in the Federal Acquisition Regulation...; and research on theoretical mathematics and basic 

medical, biological, physical, social, psychological, or other phenomena. Other contractual 

services classified in object classes 25.2 through 25.8, and 26.0 are excluded.”

The definition further provided three categories of advisory and assistance 

services. They were (1) management and professional support services;

(2) studies, analyses, and evaluations; and (3) engineering and technical 

services. In September 1998, Congress provided a new, but similar 

definition for each of these three categories of advisory and assistance 

services.2

 Further, the act provided that those services authorized to be 

exempted from reporting in the advisory and assistance service category 

would be those identified as exemptions in enclosure 3 of DOD Directive 

4205.2 titled Acquiring and Managing Contract Advisory and Assistance 

Services, dated February 10, 1992. While many of these exemptions parallel 

those provided for in Office of Management and Budget Circular A-11, 

2

Strom Thurmond National Defense Authorization Act for Fiscal Year 1999, section 911.
Appendix I

Contract Services

Page 16 GAO/NSIAD-00-29 Contract Management

there are some differences. We were told that the Department was working 

to provide consistent guidance in this area. 
Page 17 GAO/NSIAD-00-29 Contract Management

Appendix II

Exemptions to Reporting Advisory and 

Assistance Services ApendxIi

The 1999 Defense Authorization Act states that there are certain authorized 

exemptions to reporting advisory and assistance services.1 Specifically, the 

act states that 

“the term ‘authorized exemptions’ means those exemptions authorized (as of the date of the 

enactment of this section) under Department of Defense Directive 4205.2, captioned 

‘Acquiring and Managing Contracted Advisory and Assistance Services (CAAS)’ and issued 

by the Under Secretary of Defense for Acquisition and Technology on February 10, 1992....”

The exemptions referred to in that directive are:

• activities that are reviewed and/or acquired through Office of 

Management and Budget Circular A-76;

• architectural and engineering services for construction and 

construction management services procured in accordance with 

Federal Acquisition Regulation Part 36 [reference (e)];

• day-to-day operation of facilities and housekeeping services and 

functions;

• routine maintenance of systems, equipment, and software; routine 

administrative services; printing services; and direct advertising (media) 

services;

• initial training services acquired as an integral part of the procurement 

of weapon systems, automated data processing systems, equipment or 

components, and training obtained for individual professional 

development;

• basic operation and management contracts for government-owned, 

contractor-operated facilities;

• clinical and medical services for direct health care;

• automated data processing and/or telecommunication functions and 

related services controlled in accordance with the Federal Information 

Resources Management Regulation;

• automated data processing and/or telecommunications functions and 

related services exempted from the Federal Information Resources 

Management Regulation;

• services supporting the policy development, management, and 

administration of the Foreign Military Sales Program that are not paid 

for with funds appropriated by Congress;

• services (for example, systems engineering and technical services) 

acquired by or for a program office to increase the design performance 

1

 Section 911, the Strom Thurmond National Defense Authorization Act for Fiscal Year 1999.
Appendix II

Exemptions to Reporting Advisory and 

Assistance Services

Page 18 GAO/NSIAD-00-29 Contract Management

capabilities of existing or new systems or services that are integral to 

the logistics support and maintenance of a system or major component 

and/or end item of equipment essential to the operation of the systems 

before final government acceptance of a complete hardware system;

• research on theoretical mathematics and basic medical, biological, 

physical, social, psychological, or other phenomena;

• auctioneers, realty brokers, appraisers, and surveyors; and

• services procured with funds from the Defense Environmental 

Restoration Account.
Page 19 GAO/NSIAD-00-29 Contract Management

Appendix III

GAO Contacts and Staff Acknowledgments ApendxIi

GAO Contacts David E. Cooper (202) 512-4841

Ralph Dawn (202) 512-4544

Acknowledgments In addition to those named above, Marion A. Gatling, Roy Karadbil, 

Stephanie J. May, Maria Storts, and William T. Woods made key 

contributions to this report.

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