Cost of Products Sold to DOD

NSIAD-94-90R: Published: Jan 24, 1994. Publicly Released: Feb 25, 1994.

Additional Materials:


Office of Public Affairs
(202) 512-4800

Pursuant to a congressional request, GAO reviewed the: (1) differences in the costs of products sold to the Department of Defense (DOD) and other federal agencies compared to the costs for similar products sold to commercial customers; and (2) extent that federal procurement laws and regulations contribute to cost differences between the federal government and commercial consumers. GAO found that: (1) officials from 12 companies estimated that they incurred additional costs due to federal procurement laws and regulations and contract specifications; (2) the companies' additional costs averaged 19 percent; (3) several companies estimated that the Truth in Negotiations Act, cost accounting standards, socioeconomic requirements, and technical data rights requirements added to their costs; (4) 7 of the 12 companies estimated that an additional 6 months was required to negotiate a contract with the federal government; and (5) there was no documentation to support the differences in costs for products sold to DOD.

Feb 6, 2018

Oct 12, 2017

Oct 2, 2017

  • budget icon, source: GAO

    U.S. Territories:

    Public Debt Outlook
    GAO-18-160: Published: Oct 2, 2017. Publicly Released: Oct 2, 2017.

Sep 20, 2017

May 3, 2017

Jan 18, 2017

Jan 17, 2017

Jan 12, 2017

Dec 20, 2016

Dec 8, 2016

  • budget icon, source: GAO

    State and Local Governments' Fiscal Outlook:

    2016 Update
    GAO-17-213SP: Published: Dec 8, 2016. Publicly Released: Dec 8, 2016.

Looking for more? Browse all our products here