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UNITED STATES GENERAL ACCQUNTING OFFICE
REGIONAL OFFICE
143 F0EDRAL OFFICE DUILDING, 5O FULTON STREET
SAN FRANCISCO, CALIFORNIA 94102
No-venI'er 1'), 19'
LM092821
70
Office
RorAdmiral Loei- r.t
Director, Strategic Systems Project
Naa Kateriel Cormand
of the Xnvy
Crystal City, Building 3
sington, D.C. 20360
Dear Anrral Sith:
On July 21, 1970, Jim Brucia and Jack Woosley of -ur office
:et with you and members of your staff to discuss the results of
tShial should cost review at Westinghouse Electric Corpora-
tion, Sunnyvale, California. At this meeting, and in a later
aiscussion with your Mr. A. W. Martin, it was indicated that the
result of our review might be of some value in negotiating
follow-on production contracts for Poseidon launcher and handling
ecuignornt, as well as in seeking corrective action of certain
contractor management deficiencies.
This letter is being forwarded to you as a final summary of
our work at Westinghouse. With the exception of our findings
related to the allocation of general and adninistrative expense,
whicn were discussed with the cognizant Government auditors at
Westinghouse, we have synopsized below the scope of our review
and each of the observations which wore included in the outline
provided you at our July 21 meeting.
EACGROUNMD
The objectives of our review at Westinghouse were to (1) evaluate
uhe efficiency and effectiveness of the contractor's operating
pracics, (2) exaine into the reasonableness of costs, and (3) iden-
tify conditions which in our opinion precluded the Government and
contractor from establishing a fair and reasonable contract price.
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