The U.S. Government Accountability Office (GAO) today issued its first-ever manual to help federal, state, or local government agencies develop more reliable cost estimates for government projects of all sizes. Cost Estimating and Assessment Guide: Best Practices for Developing and Managing Capital Program Costs (GAO-09-3SP), which is available on-line at http://www.gao.gov, applies to civilian and defense projects managed by government entities or private contractors.