A government contractor is a company or organization that forms a formal agreement with a government agency to provide goods, services, or construction work through taxpayer dollars. These contracts can range from building military equipment to supplying everyday office supplies, or even managing complex IT systems. Government contractors are susceptible to fraud, waste, and mismanagement, ranging from overcharging for services to delivering poor quality products.

Whistleblowers who are government contractors or employees of such companies are protected from retaliation for reporting wrongdoing. Laws like the False Claims Act and various Inspector General authorities offer safeguards for those who come forward with information about fraud, waste, and abuse within government contracting practices.