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

NSIAD-93-105R 1 (1993-06-10)

handle is hein.gao/gaobackim0001 and id is 1 raw text is: United States General Accounting Office Washington, D.C. 20548 National Security and International Affairs Division B-242859 June 10, 1993 ff Mr. William H. Reed, Director 149353 Defense Contract Audit Agency Dear Mr. Reed: In June 1992, the Chairman, Senate Committee on Governmental Affairs, held hearings on Department of Defense (DOD) management and oversight of contractors and released six GAO reports that addressed the adequacy of controls for preventing fraud, waste, and mismanagement in DOD contracting. One report dealt with subcontracting by prime contractors' and discussed our review of certain Defense Contract Audit Agency (DCAA) defective pricing reports. The purpose of this correspondence is to bring to your attention an additional concern related to reporting the systemic nature and causes of defective pricing that we noted during our earlier review. Under certain circumstances, DCAA's Defense Contract Audit Manual (DCAM) requires DCAA's defective pricing reports to address the systemic nature and causes of defective pricing; however, we found that the DCAM does not provide sufficiently specific guidance about when to use these provisions. As a result, some of the reports we reviewed did not include the language suggested by the DCAM provision. These reports did not -- refer to prior cost estimating system reports describing conditions- causing the defective pricing or -- express an opinion whether the conditions leading to the defective pricing cited were systemic. 'Contract Pricing: Subcontracts are Significant in Prime Contract Defective Pricing. GAO/NSIAD-93-105R DCAA Manual Needs Revision

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