DOD CONSULTING SERVICES: Erroneous Accounting and Reporting of Costs

摘要

Long-standing congressional concerns exist regarding the accuracy and reliabilityof 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.