End-Year DoD Contract Spending

Abstract

The Department of Defense (DOD) obligates approximately $300 billion annually on defense acquisitions. These funds, drawn primarily from more than 100 distinct DOD appropriations accounts, can be divided into six major categories (or six colors of money): Operation and Maintenance (O and M); Research, Development, Test, and Evaluation (RDT and E); Procurement; Shipbuilding and Conversion; Military Construction (MilCon); and Military Personnel (MilPers). Funds from these accounts generally must be obligated within specific time periods (see Figure1). When an obligation period ends, unobligated funds generally expire. DOD has a further five years to liquidate(spend) or reprogram already obligated funds.

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Document Details

Document Type
Technical Report
Publication Date
Nov 17, 2017
Accession Number
AD1169636

Entities

People

  • Heidi M. Peters

Organizations

  • Library of Congress

Tags

Communities of Interest

  • Biomedical
  • Human Systems

DTIC Thesaurus Topics

  • Acquisition
  • Best Practices
  • Business Administration
  • Congress
  • Contracts
  • Department Of Defense
  • Emergencies
  • Emergency Response
  • Government Procurement
  • Governments
  • Information Systems
  • Materials
  • Military Acquisition
  • Military Personnel
  • Money
  • Personnel Management
  • Procurement
  • United States
  • United States Government

Readers

  • Government Contracting/Procurement.
  • Public Financial Management and Budgeting