Neither a new security assistance manpower accounting report developed by the Department of Defense nor the administrative budget for fiscal year 1979 provided accurate, reliable data on the personnel required to administer the foreign military sales program. GAO found discrepancies between these documents and since reliance estimates of personnel requirements for the program are needed by both the Congress and by the Defense Department, GAO made three recommendations designed to improve the estimates. They require that (1) all commands and activities providing administrative personnel data should submit their method of compiling the data to the Assistant Secretary and the Director of the Defense Security Assistance Agency for approval, (2) a consistent definition of administrative personnel for both personnel statistics and budgets, and (3) revision of pricing guidelines for foreign military sales items. Tables, footnotes, and a list of principal administrative officials involved in the report are provided.