DOD CONSULTING SERVICES: Erroneous Accounting and Reporting of Costs.

Abstract

Long-standing congressional concerns exist regarding the accuracy and reliability of costs reported by the Department of Defense (DOD) for consulting services, also known as advisory and assistance services. In an earlier report, we noted that while the President's budget had reported DOD expenditures of $3 billion for these services, we had identified $12 billion of DOD expenditures that could be advisory and assistance services. This report responds to Congress request for additional information on DOD'S underreporting of advisory and assistance services costs and whether costs for these services may be included in a miscellaneous budget category. Don-wide problems with the management of advisory and assistance services, including accurate identification and reporting of costs, have been documented since 1985. Despite congressional action requiring detailed reporting of advisory and assistance services costs, problems continue. Officials in the DOD Comptroller's office stated that there is no incentive for accurate reporting of advisory and assistance services costs due to past congressional funding cuts in this area.

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Document Details

Document Type
Technical Report
Publication Date
May 01, 1998
Accession Number
ADA345042

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Space
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Accuracy
  • Acquisition
  • Air Force
  • Air Force Facilities
  • Congress
  • Contracts
  • Department Of Defense
  • Federal Budgets
  • Governments
  • Identification
  • Law
  • National Security
  • Procurement
  • Senate
  • Test And Evaluation
  • United States

Fields of Study

  • Political science

Readers

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