United States General Accounting Office

GAO Report to the Ranking Minority Member,

Committee on Appropriations, House of

Representatives

August 1998 DEFENSE SPENDING

Trends and

Geographical

Distribution of Prime

Contract Awards and

Compensation

GAO/NSIAD-98-195

GAO United States

General Accounting Office

Washington, D.C. 20548

National Security and

International Affairs Division

B-278783 

August 12, 1998

The Honorable David R. Obey

Ranking Minority Member

Committee on Appropriations

House of Representatives

Dear Mr. Obey:

The Department of Defense (DOD) spends over $200 billion annually for

contracts and compensation across the country. These dollars, entering

each state’s economy, are generally associated with employment and other

economic benefits. As you requested, we reviewed (1) the overall trends

and geographical distribution of defense spending between 1988 and 1997

and (2) defense spending in conjunction with each state’s population and

income tax contributions.

Background During fiscal year 1997, the federal government spent about $1.4 trillion on

various programs in the United States. These funds, in part, procured

products and services, paid salaries and wages to federal employees,

provide public assistance, and fund federal retirement programs and social

security. DOD prime contracts and compensation discussed in this report

accounted for about $204 billion, or about 14 percent, of the federal

expenditures.

Defense spending data are available to users in and outside the

government and are regularly used in policy formulation and evaluation.

DOD contractors have used federal government data in support of their

work for DOD on the economic impacts of base realignment and closure

actions. Federal expenditure data have also been used to provide

information to communities, businesses, and individuals adjusting to the

effects of defense downsizing and other changing economic conditions.

Researchers at private companies, universities, and state government

offices also use these data in a wide array of research projects and

publications.

Defense spending covered in this report includes DOD prime contract

awards and DOD compensation. Compensation includes civilian pay,

military active duty pay, reserve and national guard pay, and retired

military pay. National totals for DOD contracts and compensation are

Page 1 GAO/NSIAD-98-195 Defense Spending
B-278783 

considered to be accurate. However, when these numbers are broken

down for individual states, the numbers are often viewed as less reliable.

We recently reported1

 that, due to certain key limitations, federal

government sources do not provide data for determining the full and

complete economic magnitude of federal expenditures in states. Most

importantly, DOD’s contract database does not include data on the location

of subcontracts, making it difficult to measure contract activity within a

state. A substantial portion of prime contracts could be subcontracted

out-of-state. In contrast, contractors within the state could be awarded

subcontracts by out-of-state prime contractors, yet these subcontracts

would not be recognized within the state’s total.

However, existing data are not without value, nor should the government

necessarily strive for increased data collection that could actually entail

more costs than benefits. Those who rely on federal data need to be alert

to their drawbacks and exercise discretion when using them. See appendix

I for details of our scope and methodolgy.

Results in Brief The award of DOD prime contracts in the United States declined from

$164 billion to $107 billion from 1988-97. There were large declines in

equipment and research prime contracts, while service prime contracts

have become a more significant portion of total prime contracts.

Meanwhile, DOD compensation decreased from $111 billion to $97 billion.

Data were adjusted for inflation and shown in constant 1997 dollars.

Four states—California, Virginia, Texas, and Florida— accounted for

$81 billion, or about 40 percent, of DOD prime contract awards and DOD

compensation in 1997. Over the period 1988-97, changes in the prime

contract awards have occurred throughout the 50 states; California has

experienced the largest decrease. States with the largest decreases had

major reductions in prime contracts for equipment. In some states, gains

in prime contracts for services lessened the impact of significant

decreases in equipment prime contracts.

Defense dollars are generally associated with employment and other

economic benefits to the states; therefore, Congress and other

decisionmakers are also often interested in measuring defense spending

against state population and income tax contributions. Large variances

1

Defense Spending and Employment: Information Limitations Impede Thorough Assessments

(GAO/NSIAD-98-57, Jan. 14, 1998).

Page 2 GAO/NSIAD-98-195 Defense Spending
B-278783 

occur within these measures. For example, DOD prime contract awards and

DOD compensation per dollar of personal tax contributions in 1996 ranged

from $0.78 per dollar in Hawaii to $0.04 per dollar in several states.

Defense Prime

Contract Awards and

DOD Compensation

Between 1988 and

1997

DOD prime contract awards and DOD compensation in the United States

have declined significantly2

 since 1988. Despite some fluctuations during

the decade, DOD compensation decreased from $111 billion to $97 billion.

Meanwhile, DOD prime contract awards decreased from $164 billion to

$107 billion. (See fig. 1.)

2

The DOD prime contracts amounts shown in this report represent the amounts that could be

designated for specific states. For example, during 1997, prime contracts amounted to $128.4 billion,

but only $106.6 billion was allocable to specific states.

Page 3 GAO/NSIAD-98-195 Defense Spending
B-278783 

Figure 1: DOD Prime Contract Awards and DOD Compensation in the United States (1988-97)

80

100

120

140

160

180

Contracts

Compensation

1988 1989 1990 1991 1992 1993 1994 1995 1996 1997

164 150 146 143 126 125 118 114 112 107

111 116 106 112 112 110 107 103 102 97

Dollars in billions

Source: Our analysis of DOD data.

Page 4 GAO/NSIAD-98-195 Defense Spending
B-278783 

Equipment, Service, and

Research Prime Contracts

DOD has three broad categories for its contracts: research, development,

test, and evaluation (research); other services and construction; and

supplies and equipment. Figure 2 shows that both equipment and research

prime contracts experienced decreases, while service prime contracts

remained nearly constant. Equipment prime contracts dropped 53 percent,

from $95 billion to $45 billion.

Figure 2: Equipment, Service, and Research Prime Contracts (1988-97)

0

20

40

60

80

100

Equipment

Services

Research

1988 1989 1990 1991 1992 1993 1994 1995 1996 1997

95 85 80 78 62 60 52 49 49 45

40 37 39 42 40 41 43 43 42 42

29 29 26 24 24 24 23 22 20 20

Dollars in billions

Source: Our analysis of DOD data.

Page 5 GAO/NSIAD-98-195 Defense Spending
B-278783 

One discernible trend not readily apparent in the preceding figure is that

service prime contracts have become a more significant portion of DOD

prime contracts over the decade. Figure 3 shows the changes in the

percent-to-total for the three types of contracts between 1988 and 1997.

Equipment prime contracts decreased by 16 percentage points, research

prime contracts remained nearly constant, and service prime contracts

increased by 16 percentage points.

Figure 3: Percentages for Equipment, Services, and Research Prime Contracts (1988-97)

10

20

30

40

50

60

70

Equipment

Services

Research

1988 1989 1990 1991 1992 1993 1994 1995 1996 1997

58 56 55 54 49 48 44 43 44 42

24 24 27 29 32 32 36 38 38 40

18 19 18 17 19 19 20 20 18 18

Percent of DOD contract dollars

Source: Our analysis of DOD data.

Page 6 GAO/NSIAD-98-195 Defense Spending
B-278783 

Growth in DOD Prime

Contract Awards for

Selected Service Industries

In 1997, service prime contracts totaled about $42 billion, of which

36 percent was associated with the selected large service industries

described in figure 4. Engineering and architectural services represented

the largest service industry by a wide margin.

Figure 4: Growth in DOD Prime Contract Awards for Selected Service Industries (1988-97)

0

1

2

3

4

5

6

7

8

9

Engineering (1)

Computers (2)

Management (3)

Construction (4)

1988 1989 1990 1991 1992 1993 1994 1995 1996 1997

5.1 6.3 6.1 6.8 7.4 8.2 8.5 7.9 8.1 7.7

1.6 2.2 2.4 2.6 2.7 2.7 3.0 3.3 3.5 3.7

0.7 1.4 1.5 1.9 1.9 2.0 1.8 1.9 1.9 2.3

0.8 0.9 0.4 0.8 0.6 0.9 1.3 1.2 1.5 1.5

Dollars in billions

(1) Engineering and Architecture

(2) Computers and Data Processing

(3) Management and Public Relations

(4) Residential Building Construction

Source: Our analysis of DOD data.

Page 7 GAO/NSIAD-98-195 Defense Spending
B-278783 

Geographical Distribution

of DOD Prime Contract

Awards and DOD

Compensation

Figure 5 shows that DOD prime contract awards amounts and DOD

compensation for 1997 were concentrated within a few states. For 1997,

DOD prime contract awards and DOD compensation in the United States

amounted to $204 billion. Four states—California, Virginia, Texas, and

Florida— accounted for $81 billion, or about 40 percent, of the total. For

the other years between 1988 and 1997, DOD prime contract awards and

DOD compensation were similarly concentrated within a few states. For

example, in 1988 the same four states accounted for 39 percent of the

total, and, again in 1992, they accounted for 39 percent of the total.

Page 8 GAO/NSIAD-98-195 Defense Spending
B-278783 

Figure 5: DOD Prime Contract Awards and DOD Compensation (1997)

$5.8 

Dollars in billions States Amount spent Percent

Over $10 4 $81.4 39.9

$5-10 7 43.9 21.5

$1- 5 24 69.0 33.9

Under $1 16 9.6 4.7

Total 51 $203.9 100.0

$5.3

$5.2 

$3.0 

$2.1 

$6.2 

$2.8 

$1.6 

$1.0 

$13.3 

$1.6 

$4.2 

$.3 

$.3 

$.3 $.5 

$6.2 

$1.0 

$3.9 

$1.5 

$3.2 

$1.5 

$.2 

$4.9 

$3.1 

$.8 

D.C.

$2.7 

$8.0 $4.3 $2.7 

$3.0 

$1.0 

$.4 

$4.9 

$2.6 $3.3 

$2.6 

$1.9 

$1.0 

$.7 

$1.5 

$1.3 

$.5 

$.7 

$30.9 

$7.2 

$.4 

$4.6 

$.7 

$21.7 

$15.5

 

(State amounts are rounded.)

Source: Our analysis of DOD data.

Page 9 GAO/NSIAD-98-195 Defense Spending
B-278783 

States With Large Increase

and Decreases in DOD

Prime Contract Awards

The five states with the largest increases in DOD prime contract awards and

the five with the largest decreases3

 are shown in figure 6. (See app. II for

state listing with additional data.) During this period, nearly all states

experienced reductions in equipment prime contracts. The states with the

largest decreases in prime contracts all had sizable reductions in

equipment.

Figure 6: States With the Largest

Increases and Decreases in DOD

Prime Contract Awards (1988-97)

-8

-7

-6

-5

-4

-3

-2

-1

0

1

2

GA VA FL KY HI CA NY MA CT OH

1.5 1.0 0.5 0.4 0.1 -7.1 -4.2 -3.6 -2.9 -2.4

Dollars in billions

Source: Our analysis of DOD data.

Equipment reductions in some states were offset to some degree by

increases in service prime contracts. Figure 7 provides data on the five

3

The states with the largest increases and decreases were determined by measuring the differences in

5-year averages for each state (the average for 1993-97 less the average for 1988-92).

Page 10 GAO/NSIAD-98-195 Defense Spending
B-278783 

states with the largest increases in service prime contracts. (See app. III

for state listing with additional data.)

Figure 7: States With Largest

Increases in Service Prime Contract

Awards (1988-97)

-5

-4

-3

-2

-1

0

1

2

Equipment

Service

VA PA CA FL KY

-0.7 -0.7 -4.3 -0.4 0.0

1.3 0.5 0.4 0.4 0.4

Dollars in billions

Source: Our analysis of DOD data.

Other Indicators of

Defense Spending

DOD prime contracts, which account for the majority of defense spending,

may be awarded based on a number of factors such as contract price,

contractors’ past performance, and company expertise and technical

superiority. Thus, defense amounts awarded for prime contracts in each

state would not be expected to be proportional with statistical indicators

such as state population or state income tax contributions. Because

defense dollars are generally associated with employment and other

economic benefits to the states, however, Congress and other

Page 11 GAO/NSIAD-98-195 Defense Spending
B-278783 

decisionmakers are often interested in measuring defense spending

against population and income tax data.

Figure 8 shows, for each state, the per capita amount of DOD prime

contract awards and DOD compensation for 1997. (See app. IV for state

listing with additional data.) Per capita amounts ranged from $5,137 in

Washington, D.C., to $187 in Wisconsin, while the national average was at

$762.

Figure 8: Per Capita Amounts for DOD Prime Contract Awards and DOD Compensation (1997)

$562

$766

$944

$960

$572

D.C 

$5,137

$1,420

$1,200 

$268

$1,111

$211

$383

$406

$648

$587

$957

$855

$948

$796

$855

$776

$433

$575

$626

$1,070

$547

$2,410

$2,681

$320

$241

$1,143

$699

$992

$379

$187

$195

$279 $441 $441

$437

$3,227 

$697

$674

$398 

$234

$908

$986 $1,074

$810

$554

$314

Source: Our analysis of DOD and Department of Commerce data.

Page 12 GAO/NSIAD-98-195 Defense Spending
B-278783 

The amounts of DOD prime contract awards and DOD compensation per

dollar of personal tax contributions for each state are shown in figure 9.

(See app. V for state listing with additional data.) These amounts ranged

from $0.78 per dollar in Hawaii to $0.04 per dollar in several states, while

the national average was at $0.16.

Figure 9: DOD Prime Contract Awards and DOD Compensation Per Dollar of Personal Tax Contributions (1996)

.18

.24

.05

.11

.15

.21

.18

.17

.18

.27

.16

.04

.04

.04 .11

.06 .12

.32 .15

.20

.33

.40 .20

.20

.10

.18

.48

.30 .24

.21

.04

.09

.20

.09

.21 

.10

.10

.15

.16

.36

.13

.16

.07

.08

.04

IRS combines

 Maryland and 

D.C.

.26

.59

.78

.26

.74 

Note: Internal Revenue Service data on tax contributions were not available for 1997 at the

conclusion of our review.

Source: Our analysis of DOD and Internal Revenue Service data.

Page 13 GAO/NSIAD-98-195 Defense Spending
B-278783 

Agency Comments We requested comments on a draft of this report from the Secretary of

Defense or his designee. On June 30, 1998, the Office of the Director of

Defense Procurement indicated that DOD has no comments on the report.

We are providing copies of this report to other interested congressional

committees and members. Copies will also be made available to others

upon request.

Please contact me at (202) 512-8412 if you or your staff have any questions

concerning this letter report. Major contributors to this report were Ralph

Dawn, Kendall Graffam, and John Ting.

Sincerely yours,

David E. Cooper

Associate Director

Defense Acquisitions Issues

Page 14 GAO/NSIAD-98-195 Defense Spending
Page 15 GAO/NSIAD-98-195 Defense Spending
Contents

Letter 1

Appendix I 

Scope and

Methodology

18

Appendix II 

Trends in DOD Prime

Contract Awards

(1988-97)

20

Appendix III 

Trends in DOD

Service and

Equipment Prime

Contracts (1988-97)

22

Appendix IV 

Per Capita Amounts

for DOD Prime

Contract Awards and

DOD Compensation

(1997)

24

Appendix V 

DOD Prime Contract

Awards and DOD

Compensation Per

Dollar of Personal Tax

Contributions (1996)

26

Page 16 GAO/NSIAD-98-195 Defense Spending
Contents

Figures Figure 1: DOD Prime Contract Awards and DOD Compensation in

the United States

4

Figure 2: Equipment, Service, and Research Prime Contracts 5

Figure 3: Percentages for Equipment, Services, and Research

Prime Contracts

6

Figure 4: Growth in DOD Prime Contract Awards for Selected

Service Industries

7

Figure 5: DOD Prime Contract Awards and DOD Compensation 9

Figure 6: States With the Largest Increases and Decreases in DOD

Prime Contract Awards

10

Figure 7: States With Largest Increases in Service Prime Contract

Awards

11

Figure 8: Per Capita Amounts for DOD Prime Contract Awards

and DOD Compensation

12

Figure 9: DOD Prime Contract Awards and DOD Compensation

Per Dollar of Personal Tax Contributions

13

Abbreviations

DOD Department of Defense

IRS Internal Revenue Service

Page 17 GAO/NSIAD-98-195 Defense Spending
Appendix I 

Scope and Methodology

In conducting our work, we analyzed data on Department of Defense

(DOD) prime contract awards and compensation during fiscal year 1997 as

well as the trends between 1988 and 1997. As requested, we analyzed the

data on a national basis as well as on a state-by-state basis. In this report,

we provide data for the 50 states and the District of Columbia on defense

spending, population, per capita defense spending, and tax contributions.

The data were adjusted for inflation and shown in constant 1997 dollars to

show real growth and declines between 1988 and 1997. Specific values for

each of the states are presented in appendixes II, III, IV, and V.

DOD reports information on its prime contract awards and its

compensation, by state, in the Atlas/Data Abstract for the United States

and Selected Areas. The prime contract amounts shown in this report

represent the amounts that could be designated for the specific states.1

The ultimate source of data on prime contract awards comes from the

computerization of information contained in the DD Form 350 (Individual

Contracting Action Report). Because of reliability concerns, data on DOD

grants was excluded from our analysis.

Population data were obtained from the Bureau of Economic Analysis,

Department of Commerce. Internal Revenue Service (IRS) data were

extracted from its yearly publication Internal Revenue Service Data Book.

IRS personal tax contributions were used in our analysis and derived by

subtracting corporation income tax contributions from total revenue

collections for the states. Our analysis was hampered because data on IRS

contributions were not available for 1997 at the conclusion of our review.

We, therefore, used 1996 IRS data for our analysis.

In our analysis of DOD prime contract awards, we found that large

variations occurred on a year-to-year basis. For a specific state, large

increases in contracts in one year were often followed by large decreases

in contracts for the next year or vice versa. As a result, the states with the

largest increases and decreases were determined by measuring the

differences in 5-year averages for each state (the average for 1993-97 less

the average for 1988-92).

We prepared some computer-generated reports from the DD Form 350

database to assist in our analysis. In addition to the use of the Federal

Supply Class or Service Codes, we used the commercial Standard

1

For example, during 1997, DOD prime contract awards amounted to $128.4 billion but only

$106.6 billion was allocable to the states because of work located outside the United States

($6.8 billion), contracts with values under a $25,000 reporting threshold ($11.7 billion), and

expenditures not assigned to a specific state ($3.3 billion).

Page 18 GAO/NSIAD-98-195 Defense Spending
Appendix I 

Scope and Methodology

Industrial Classification of Establishments to assess the growth in specific

service industries.

In our 1997 report, we identified some key limitations on the use of the

DOD data because certain data are not reported. Concerning the accuracy

of the numbers that are reported, DOD does perform some reviews and edit

checks of the data, but it does not perform full scale reliability

assessments to ensure that the data are reliable. We did not systematically

verify the accuracy of DOD’s data or conduct a reliability assessment of the

database.

Our work was conducted between November 1997 and June 1998 in

accordance with generally accepted government auditing standards.

Page 19 GAO/NSIAD-98-195 Defense Spending
Appendix II 

Trends in DOD Prime Contract Awards

(1988-97)

Dollars in millions

State and District of Columbia

1988-92

5-year average

1993-97

5-year average

Increases or

(decreases)

Alabama $2,152 $1,929 ($223)

Alaska 567 612 45

Arizona 3,239 2,488 (750)

Arkansas 497 288 (209)

California 28,233 21,084 (7,149)

Colorado 3,448 2,402 (1,046)

Connecticut 5,670 2,771 (2,899)

Delaware 181 119 (61)

D.C. 1,848 1,442 (406)

Florida 5,993 6,457 464

Georgia 2,635 4,094 1,459

Hawaii 710 832 122

Idaho 78 106 28

Illinois 1,744 1,313 (431)

Indiana 2,091 1,589 (503)

Iowa 577 400 (177)

Kansas 1,098 740 (357)

Kentucky 527 886 359

Louisiana 1,749 1,587 (162)

Maine 970 941 (29)

Maryland 5,000 4,344 (656)

Massachusetts 8,915 5,339 (3,576)

Michigan 1,636 1,377 (259)

Minnesota 2,155 1,218 (937)

Mississippi 2,275 1,741 (534)

Missouri 6,756 6,163 (593)

Montana 89 94 4

Nebraska 306 310 4

Nevada 268 265 (3)

New Hampshire 533 464 (69)

New Jersey 4,160 2,959 (1,200)

New Mexico 812 695 (116)

New York 8,098 3,881 (4,216)

N. Carolina 1,599 1,309 (290)

N. Dakota 152 137 (15)

Ohio 5,423 3,021 (2,403)

(continued)

Page 20 GAO/NSIAD-98-195 Defense Spending
Appendix II 

Trends in DOD Prime Contract Awards

(1988-97)

Dollars in millions

State and District of Columbia

1988-92

5-year average

1993-97

5-year average

Increases or

(decreases)

Oklahoma 806 761 (45)

Oregon 370 167 (203)

Pennsylvania 3,622 3,228 (395)

Rhode Island 547 380 (168)

S. Carolina 855 974 119

S. Dakota 87 104 17

Tennessee 1,640 1,158 (482)

Texas 11,172 8,879 (2,293)

Utah 1,016 499 (517)

Vermont 121 135 13

Virginia 9,093 10,075 982

Washington 2,917 2,284 (634)

West Virginia 206 180 (26)

Wisconsin 1,157 684 (474)

Wyoming 75 72 (2)

Note: Numbers are rounded.

Source: Our analysis of DOD data.

Page 21 GAO/NSIAD-98-195 Defense Spending
Appendix III 

Trends in DOD Service and Equipment

Prime Contracts (1988-97)

Services Equipment

Dollars in million

State and District

of Columbia

Average

1988-92

Average

1993-97

Increase

(decrease)

Average

1988-92

Average

1993-97

Increase or

(decrease)

Alabama $819 $862 $43 $795 $459 ($336)

Alaska 455 506 52 112 103 (9)

Arizona 446 572 126 2,401 1,592 (809)

Arkansas 196 149 (47) 296 121 (175)

California 6,335 6,736 401 14,170 9,899 (4,272)

Colorado 566 712 146 394 272 (122)

Connecticut 807 483 (324) 4,631 1,952 (2,679)

Delaware 61 76 15 104 37 (68)

D.C. 1,239 882 (357) 528 431 (97)

Florida 1,835 2,207 372 3,077 2,645 (432)

Georgia 804 943 139 1,408 1,319 (89)

Hawaii 589 735 146 104 78 (26)

Idaho 47 71 24 28 26 (3)

Illinois 558 540 (18) 1,036 683 (352)

Indiana 411 386 (25) 1,571 1,092 (480)

Iowa 109 123 14 357 197 (161)

Kansas 600 347 (253) 445 382 (63)

Kentucky 317 667 350 207 216 9

Louisiana 610 556 (55) 1,133 1,018 (116)

Maine 136 93 (43) 827 841 13

Maryland 2,026 2,284 258 1,872 1,248 (623)

Massachusetts 1,171 1,083 (87) 5,344 2,420 (2,924)

Michigan 270 232 (38) 1,029 971 (58)

Minnesota 224 184 (39) 1,548 775 (773)

Mississippi 620 486 (134) 1,647 1,215 (433)

Missouri 1,192 1,012 (181) 4,975 4,094 (881)

Montana 50 52 2 39 40 2

Nebraska 157 185 28 136 109 (26)

Nevada 225 227 2 28 32 4

New Hampshire 105 90 (15) 329 255 (75)

New Jersey 1,371 1,544 173 2,187 1,021 (1,167)

New Mexico 431 377 (55) 157 117 (40)

New York 1,760 1,374 (385) 4,775 1,852 (2,923)

N. Carolina 650 786 136 694 441 (254)

N. Dakota 86 109 23 65 26 (39)

(continued)

Page 22 GAO/NSIAD-98-195 Defense Spending
Appendix III 

Trends in DOD Service and Equipment

Prime Contracts (1988-97)

Services Equipment

Dollars in million

State and District

of Columbia

Average

1988-92

Average

1993-97

Increase

(decrease)

Average

1988-92

Average

1993-97

Increase or

(decrease)

Ohio 696 809 114 3,891 1,662 (2,229)

Oklahoma 507 546 39 259 202 (57)

Oregon 150 71 (79) 196 78 (118)

Pennsylvania 558 1,047 490 2,069 1,352 (716)

Rhode Island 194 216 22 322 120 (202)

S. Carolina 528 792 264 283 149 (134)

S. Dakota 52 52 0 35 52 17

Tennessee 835 576 (259) 608 324 (283)

Texas 2,540 2,738 198 7,316 4,612 (2,703)

Utah 297 250 (48) 569 165 (405)

Vermont 9 9 (1) 96 100 4

Virginia 4,783 6,039 1,256 3,397 2,656 (741)

W. Virginia 110 135 25 68 37 (31)

Washington 849 966 117 1,325 949 (376)

Wisconsin 123 132 9 969 539 (430)

Wyoming 26 42 16 48 30 (18)

Note: Numbers are rounded.

Source: Our analysis of DOD data.

Page 23 GAO/NSIAD-98-195 Defense Spending
Appendix IV 

Per Capita Amounts for DOD Prime

Contract Awards and DOD Compensation

(1997)

State and District of Columbia

DOD

amounts

(millions)

Population

(millions)

Per capita

amounts

Alabama $4,256 4.3 $986

Alaska 1,467 0.6 2,410

Arizona 3,895 4.6 855

Arkansas 956 2.5 379

California 30,873 32.3 957

Colorado 4,167 3.9 1,070

Connecticut 3,138 3.3 960

Delaware 405 0.7 554

D.C. 2,717 0.5 5,137

Florida 13,304 14.7 908

Georgia 8,040 7.5 1,074

Hawaii 3,183 1.2 2,681

Idaho 492 1.2 406

Illinois 3,321 11.9 279

Indiana 2,587 5.9 441

Iowa 688 2.9 241

Kansas 1,624 2.6 626

Kentucky 2,634 3.9 674

Louisiana 3,042 4.4 699

Maine 1,490 1.2 1,200

Maryland 7,235 5.1 1,420

Massachusetts 5,776 6.1 944

Michigan 1,906 9.8 195

Minnesota 1,498 4.7 320

Mississippi 2,708 2.7 992

Missouri 6,173 5.4 1,143

Montana 337 0.9 383

Nebraska 952 1.7 575

Nevada 984 1.7 587

New Hampshire 660 1.2 562

New Jersey 4,605 8.1 572

New Mexico 1,640 1.7 948

New York 4,853 18.1 268

N. Carolina 5,172 7.4 697

N. Dakota 497 0.6 776

Ohio 4,932 11.2 441

(continued)

Page 24 GAO/NSIAD-98-195 Defense Spending
Appendix IV 

Per Capita Amounts for DOD Prime

Contract Awards and DOD Compensation

(1997)

State and District of Columbia

DOD

amounts

(millions)

Population

(millions)

Per capita

amounts

Oklahoma 2,836 3.3 855

Oregon 685 3.2 211

Pennsylvania 5,252 12.0 437

Rhode Island 756 1.0 766

S. Carolina 3,046 3.8 810

S. Dakota 319 0.7 433

Tennessee 2,136 5.4 398

Texas 15,481 19.4 796

Utah 1,335 2.1 648

Vermont 185 0.6 314

Virginia 21,732 6.7 3,227

Washington 6,230 5.6 1,111

West Virginia 425 1.8 234

Wisconsin 969 5.2 187

Wyoming 263 0.5 547

United States 203,857 267.6 762

Note: Numbers are rounded.

Source: Our analysis of DOD and Department of Commerce data.

Page 25 GAO/NSIAD-98-195 Defense Spending
Appendix V 

DOD Prime Contract Awards and DOD

Compensation Per Dollar of Personal Tax

Contributions (1996)

State and District of Columbia

DOD

amounts

(millions)

Personal tax

contributions

(millions)

DOD

amounts/tax

contributions

Alabama $4,021 $13,367 $0.30

Alaska 1,444 2,438 0.59

Arizona 4,775 14,294 0.33

Arkansas 980 10,014 0.10

California 30,561 145,113 0.21

Colorado 4,202 21,075 0.20

Connecticut 3,251 24,903 0.13

Delaware 433 5,182 0.08

D.C. 2,719

Florida 12,532 60,135 0.21

Georgia 8,298 35,204 0.24

Hawaii 3,259 4,169 0.78

Idaho 479 4,418 0.11

Illinois 3,244 74,815 0.04

Indiana 2,574 23,242 0.11

Iowa 615 10,014 0.06

Kansas 1,842 12,054 0.15

Kentucky 2,597 12,806 0.20

Louisiana 2,411 13,632 0.18

Maine 1,322 3,700 0.36

Maryland 7,402

Massachusetts 5,518 37,298 0.15

Michigan 2,005 53,587 0.04

Minnesota 1,354 35,331 0.04

Mississippi 3,213 6,737 0.48

Missouri 8,723 27,189 0.32

Montana 388 2,248 0.17

Nebraska 1,033 8,524 0.12

Nevada 1,062 7,286 0.15

New Hampshire 808 4,918 0.16

New Jersey 3,983 56,951 0.07

New Mexico 1,844 4,592 0.40

New York 5,189 117,309 0.04

N. Carolina 5,681 26,818 0.21

N. Dakota 545 1,995 0.27

Ohio 5,069 56,985 0.09

(continued)

Page 26 GAO/NSIAD-98-195 Defense Spending
Appendix V 

DOD Prime Contract Awards and DOD

Compensation Per Dollar of Personal Tax

Contributions (1996)

State and District of Columbia

DOD

amounts

(millions)

Personal tax

contributions

(millions)

DOD

amounts/tax

contributions

Oklahoma 2,943 14,762 0.20

Oregon 684 13,216 0.05

Pennsylvania 5,906 60,359 0.10

Rhode Island 771 4,403 0.18

S. Carolina 3,275 12,447 0.26

S. Dakota 368 2,319 0.16

Tennessee 2,209 23,877 0.09

Texas 17,202 88,174 0.20

Utah 1,310 7,263 0.18

Vermont 315 1,981 0.16

Virginia 20,919 28,197 0.74

Washington 6,195 26,328 0.24

West Virginia 441 4,216 0.10

Wisconsin 964 23,259 0.04

Wyoming 324 1,771 0.18

Combined-Maryland & D.C. 39,372 0.26

United States 209,202 1,290,288 0.16

Note: Numbers are rounded.

Source: Our analysis of DOD and IRS data.

(707283) Page 27 GAO/NSIAD-98-195 Defense Spending
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