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117081 1 (1981-12-01)

handle is hein.gao/gaobacxty0001 and id is 1 raw text is: 7 ( .. C ;~, x (I- December 1, 1981 1 7081 Colonel Charles E. Wheeler, USAF Commander Defense Contract Administration Services Region, Boston 666 Summer Street Boston, Massachusetts 02210 Dear Colonel Wheeler: We have completed our examination of selected provisional payments under contracts administered by the Defense Contract Administration Services Region (DCASR), Boston. This letter summarizes the results of our examination which we previously discussed with you. Details of our findings are contained in the enclosure. Our examination of specific contract payment vouchers disclosed instances in which: --contract reserves were not withheld or improperly withheld; --subcontract and consultant labor costs were improperly billed; --costs were improperly billed before they were paid; --facilities cost of money was improperly billed; --general and administrative costs were improperly allocated to facilities cost of money; --costs were improperly billed before they were incurred; --precontract costs were improperly billed; and, --subcontract labor was misclassified and billed as direct material. In conducting our work, we visited your regional office in Boston and your management area offices in Boston and Hartford to examine the procedures and controls related to provisional approval of contractor reimbursement vouchers. We met with responsible officials and reviewed regulations and supporting documentation pertinent to payments on the contracts we reviewed. We also visited offices of the Defense Contract Audit Agency (DCAA) to examine the procedures related to provisional approval by DCAA of the con- tractor reimbursement vouchers and to discuss the results of our examinations as it related to DCAA. ' 7 (942008) UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE SUITC 1907, M SUMMER STREET BOSTON, MASSACHUSETTS 02110 I 1;10F/

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