About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

NSIAD-84-131 1 (1984-07-09)

handle is hein.gao/gaobabnkn0001 and id is 1 raw text is: UVI1TED STATES GENERAL ACCOUNTING0 WASHINGTON. D.C Z0548 INTIENATONAL AFFAIRS ODIVON 3-215639 Mr. Charles 0. Starrett, Jr. Director, Defense Contract Audit Agency Dear Mr. Starrett: Subject: Need for DCAA to Improve Both the Reporting of Audit Results and the Management of the Defective Pricing Program (GAO/NSIAD-84-131) We have reviewed the adequacy of the Defense Contract Audit Agency's (DCAA's) postaward audits (known as defective pricing audits) of contracts and subcontracts for compliance with the Truth in Negotiations Act, Public Law 87-653. Our findings are included in the enclosure. In summary, we found that defective pricing policies, procedures, and audit guidelines were generally adequate and that the DCAA regional offices reviewed (Philadelphia and San Francisco) were generally complying with them. Also, the two regional offices were doing a good job in recommending price adjustments. But the defective pricing reports did not comply with DCAA and GAO reporting stan- dards in several respects. For example, DCAA needs to improve its reports to provide better and more accurate disclosure on the limitations of its audit work and, therefore, the conclu- sions. After we brought this matter to the attention of DCAA officials, they initiated action to insure reporting would com- ply with ICAA and GAO reporting standards. Therefore, we are -not making any recommendation directed toward reporting at this time. J Aljo, many branch and resident offices we reviewed in DCAA'siehiladelphia and San Francisco regions had found little or no defective pricing. These offices' results were well below regional averages. Therefore, we believe that management atten- tion should be directed to identifying the reasons for this per- formance, so that corrective actions can be taken where warranted. We recommend that you have regional directors evaluate the performance of branch/resident offices in the defective pricing area where defective pricing findings fall below the regional average to determine the reasons for this. In such cases, (942141) WqD tcb } q-(s f

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most