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DOD Consulting Services: Erroneous Accounting and Reporting of Costs

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Report Type Reports and Testimonies
Report Date May 18, 1998
Report No. NSIAD-98-136
Subject
Summary:

Congress has had long-standing concerns about the accuracy and the reliability of the costs reported by the Pentagon for consulting services, also known as advisory and assistance services. In a June 1997 report (GAO/NSIAD-97-166R), GAO noted that although the President's budget had reported Defense Department (DOD) expenditures of $3 billion for these services, GAO had identified $12 billion of DOD expenditures that could be advisory and assistance services. This report provides additional information on DOD's underreporting of advisory and assistance service costs and whether costs for these services may be included in a miscellaneous budget category. GAO also summarizes earlier audit reports and studies on DOD's reporting of these costs.

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