DOE Management: Functional Support Costs at DOE Facilities

Pursuant to a congressional request, GAO reviewed the functional support costs incurred at Department of Energy (DOE) facilities during fiscal years (FY) 1995 through 1997, focusing on: (1) the activities included in and the relationship between overhead, indirect, and functional support costs; (2) the amount of functional support costs incurred at DOE facilities; and (3) examples of costs incurred in areas that, according to GAO's prior work, may warrant a more detailed review.