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NSIAD-93-246R 1 (1993-08-05)

handle is hein.gao/gaobackjn0001 and id is 1 raw text is: 

AUnited States
             General Accounting Office
             Washington, D.C. 20548

             National Security and
             International Affairs Division

             B-224782


             August 5, 1993                               I I11llilIID

                                                             149719
            The Honorable Sam Nunn
            Chairman, Committee on
              Armed Services
            United States Senate

            The Honorable John Glenn
            Chairman, Committee on
              Governmental Affairs
            United States Senate

            The Honorable Ronald V. Dellums
            Chairman, Committee on
              Armed Services
            House of Representatives

            The Honorable John Conyers, Jr.
            Chairman, Committee on
              Government Operations
            House of Representatives

            Section 2324 of title 10 U.S.C. requires GAO to evaluate and
            report on substantive changes to the Department of Defense's
            (DOD) regulations concerning allowable costs on certain
            defense contracts. The purpose of this letter is to report
            our evaluation of recent regulatory changes.

            The regulatory changes are published in the Federal Register
            as revisions to the Federal Acquisition Regulation (FAR) and
            the Defense Federal Acquisition Regulation Supplement (DFARS).
            On May 13, 1993, interim DFARS rules regarding overseas
            severance costs, legislative lobbying costs, and penalties for
            unallowable costs were published in the Federal Reqister.
            These regulatory changes were required by the Defense
            Authorization and Appropriations acts for fiscal year 1993.





                         GAO/NSIAD-93-246R DFARS Cost Principles Revisions

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