CRS Report – Defense Acquisitions: How and Where DOD Spends Its Contracting Dollars. Moshe Schwartz, Specialist in Defense Acquisition; Wendy Ginsberg, Analyst in American National Government, John F. Sargent Jr.Specialist in Science and Technology Policy. April 30, 2015.

“The Department of Defense (DOD) has long relied on contractors to provide the U.S. military with a wide range of goods and services, including weapons, food, uniforms, and operational support. Without contractor support, the United States would be currently unable to arm and field an effective fighting force. Understanding costs and trends associated with contractor support could provide Congress more information upon which to make budget decisions and weigh the relative costs and benefits of different military operations—including contingency operations and maintaining bases around the world. Obligations occur when agencies enter into contracts, employ personnel, or otherwise commit to spending money. The federal government tracks money obligated on federal contracts through a database called the Federal Procurement Data System-Next Generation (FPDS). There is no public database that tracks DOD contract outlays (money spent) as comprehensively as obligations.”