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AFMD-84-57 1 (1984-08-08)

handle is hein.gao/gaobabesk0001 and id is 1 raw text is: BY THE COMPTROLLER GENERAL Report To The Chairman, Legislation And National Security Subcommittee, Committee On Government Operations House Of Representatives ( t I[ UN TED STATES Audits Of Federal Programs: Reasons For The Disparity Between Costs Questioned By Auditors And Amounts Agencies Disallow A large disparity exists between the hundreds of millions of dollars in federal contract and grant costs questioned by (JUditors, and the much smaller totals that program man- (igers eventually disallow and contractors and grantees are required to repay to the government GAO reviewed the way questioned costs are resolved at six major federal agencies In many cases, program officials appropriately allowed costs and permitted auditees to retain the amounts questioned However, GAO questioned the pro- cedures employed to allow costs in about 25 percent of the decisions it examined Even though GAO questions the procedures used in deciding to allow costs, this does not mean the previously allowed costs are now due the government because later a proper basis for allowing costs may be established GAO also believes that the way semiannual reports to the Congress by inspectors general present these costs may contribute to the notion that more funds should be returned to the govern ment Some of these reports portray disallowed costs as savings, when they in fact may not ultimately result in savings at all GAO makes recommendations that address these issues I J ' I Jl' -1' 124911 GAO/AFMD-84-57 \ T-I- AUGUST 8, 1984 01( I,/

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