The government doesn't make things.
Government contractors do.
Things like helicopters, for example, are needed by the U.S. military. That' s where Bell Helicopter of Fort Worth Texas, provides a valuable public service. The Office Federal Procurement places an order with Bell. Bell then makes the helicopters and delivers them. To supervise this process, the Office of Management and Budget has exclusive statutory authority to make, promulgate, amend cost accounting standards among government contractors.