It's also likely that government accounting departments only report costs at the project level and not at the line-item level -- it is common practice to just r

It's also likely that government accounting departments only report costs at the project level and not at the line-item level -- it is common practice to just report on CapEx vs. OpEx because there are so many variations as to how things can be bought and sold, especially on technology projects (no idea if CapEx and OpEx make sense in the context of government work since they're primarily for tax purposes, but you know what I mean). I doubt any company in America can tell you exactly what an app cost them to build. They can tell you what the product cost to develop, but the app itself is kind of beside the point: you don't get an app without the up-front work of determining the requirements, so why bother to separate the costs? Some projects have complex requirements and simple implementations, others have simple requirements and very complex implementations. The project cost is what everyone is concerned with anyway; and while the project manager should have the line-item information for the project, it's often not rolled up higher than that because the reconciliation would be nearly impossible.