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RCED-93-67R 1 (1992-11-19)

handle is hein.gao/gaobackek0001 and id is 1 raw text is: United States GAO General Accounting Office Washington, D.C. 20548 Resources, Community, and Economic Development Division B-25 1196 November 19, 1992 148034 The Honorable William Lehman Chairman, Subcommittee on Transportation and Related Agencies Committee on Appropriations House of Representatives Dear Mr. Chairman: Earlier this year, we began reviewing for your Subcommittee the centralized oversight of contracting at the Department of Transportation (DOT). We focused on determining what controls over contract management were in place at DOT and its operating administrations. These controls included DOT's use of a key contract oversight mechanism--the audits performed for DOT by the Defense Contract Audit Agency (DCAA). Specifically, we tried to (1) identify the controls in place designed to ensure that contract charges are appropriate and (2) determine what DOT is doing to improve those controls and what more needs to be done. Our work on these issues, however, has been largely superseded by a recent report by DOT and a draft report by the Office of Management and Budget (OMB), which address the same issues. This letter summarizes the recommendations of those reports; discusses our audit findings, which are consistent with those in the DOT and OMB reports; and communicates our decision to discontinue audit work at this time. The DOT report examined contracting practices in DOT's 10 operating administrations, focusing on problems and inefficiencies in identifying and eliminating unallowable costs.1 For example, the DOT report found that contractors rely on DCAA audits to identify unallowable costs in contract proposal submissions, and this places the burden 'Final Report on the Department of Transportation SWAT Review of Civilian Agency Contracting, Aug. 21, 1992, prepared primarily by the Offices of the Inspector General and the Assistant Secretary for Administration. GAO/RCED-93-67R, DOT Contract Oversight (n0

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