# Army Reviews Program Spending

The U.S. Army has restarted its “night court” review of program spending, beginning with science and technology and identifying slightly more than $100 million for potential realignment. The review has expanded to foreign military sales and sustainment, giving Portfolio Acquisition Executive offices broader visibility across procurement, research and development, and operations and maintenance funding. No specific solicitation or award is identified.

- Army contractors should assess how changes to research priorities, sustainment plans, and maintenance approaches could affect their current or planned work.
- Companies supporting science and technology, foreign military sales, or sustainment programs may find that funding decisions are considered across the broader portfolio rather than within a single budget category.
- Because the identified funds are for potential realignment, not a confirmed award or solicitation, businesses should avoid treating the amount as a new contract opportunity.

**Jurisdictions:** federal
**Industries:** Defense & Military
**Published:** October 12, 2026

### Government Entities
- Department of the Army (Army)

### Key Quotes
> The Army sort of fundamentally changed how we do budgeting, inside the department as well. And so now the PAEs get to see the whole portfolio, not just traditional procurement and [research, development, testing and evaluation] dollars, but they see the [operations and maintenance] and the S&T dollars, so they can understand how it fits across the whole portfolio.
> — Brent Ingraham, civilian acquisition chief

### Sources
- [Army brings back ‘night court’ audit of programs, shifting more than $100M - Defense One](https://www.defenseone.com/policy/2026/10/army-brings-back-night-court-audit-programs-shifting-more-100m/416547) - Defense One