The General Accountability Office (GAO) issued a report this week that describes and evaluates the revised guidance used by DoD to prepare the FY2010 budget for Overseas Contingency Operations (OCO). According to GAO, some of the assumptions used by the Joint Staff were inconsistent with the Army's rotational plans and may not have considered factors that effect funding estimates, such as continuing changes in security conditions and decisions on plans for equipment disposition. GAO also questions the reliability of DoD's financial obligations reporting. The GAO report, issued in briefing form, provides a description of how DoD developed the FY2010 OCO budget and allocated related cost between the OCO budget and the DOD baseline budget. There has been a running debate in recent years over which costs, especially for war-related equipment, should be moved from the war budget to the baseline. The FY2010 budget marks a significant change in how these costs were allocated. The GAO report shows how this allocation was changed and the effect of these changes on the baseline budget.