In 1972, after receiving inconsistent data on DOD headquarters from the military services, the House Appropriations Committee directed DOD to define headquarters functions, list headquarters activities, and develop a common method of accounting for headquarters personnel and costs. In response, in 1973 the Deputy Secretary of Defense issued DOD Directive 5100.73. DOD'S annual budget exhibits to Congress on management headquarters and headquarters support are unreliable because the number of personnel and costs are significantly higher than reported. As a result, neither DOD nor Congress can determine trends in headquarters personnel and costs to help them make informed decisions about the appropriate size of headquarters. During fiscal years 1985-96, DOD reported steady decreases in its management headquarters and headquarters support personnel-a 31-percent decline from about 77,000 to 53,000. However, these data did not include personnel at most of DOD's noncombat organizations that are subordinate to management headquarters.