The GAO has released a compilation of contracts awarded and consultants retained by federal departments and agencies to assist in implementing the ACA. For instance, the GAO reports that the total amount obligated by the HHS's Assistant Secretary for Administration for ACA-related contracts as of April 15, 2011 was $706 million (most related to support of state Pre-existing Condition Insurance Plans), while CMS’s total contract obligations were $20 million and the Internal Revenue Service’s contract obligations totaled $34.8 million.