This report looks at management expenditures in the U.S. government. In their totality, the federal government’s management control methods are vast, complex, and very expensive. The primary responsibility of approximately one in three federal employees is to exert control over the other two-thirds and non-federal grantees and contractors. The system includes about 280,000 formally designated supervisors, managers, and executives, all of whom perform control functions, costing billions of dollars. Another nearly 267,000 people in internal staff positions–including legal, personnel, procurement, budget, and financial management staff–also spend a large portion of their time performing control functions.