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High Risk Series: Defense Contract Management: HR-95-3 (in English)
U. S. Government Accountability Office ( ; U. S. Government Accountability Office ( (Author)
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Bibliogov
· Paperback
High Risk Series: Defense Contract Management: HR-95-3 (in English) - U. S. Government Accountability Office ( ; U. S. Government Accountability Office (
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Synopsis "High Risk Series: Defense Contract Management: HR-95-3 (in English)"
GAO reviewed the Department of Defense's (DOD) contract management, focusing on the significant risks it faces as a result of defective pricing and weak controls over unallowable overhead costs and contractor payments. GAO found that: (1) although defective pricing has been reduced by 86 percent to 125.5 million in fiscal year 1993, significant financial risks remain; (2) DOD contractors' performance in correcting significant cost-estimating system deficiencies has been mixed; (3) recently DOD contractors identified and returned $75 million in apparent overpayments to the government; (4) DOD financial control weaknesses in identifying and excluding unallowable contractor overhead costs result in large, frequent, and numerous erroneous and fraudulent payments to defense contractors; (5) DOD needs to correct its long-standing contractor cost-estimating problems and address very serious weaknesses in its financial controls so that it can reduce contractor overpayments and fraudulent activities; (6) DOD contractors need to improve their procedures for identifying and excluding unallowable costs from overhead submissions; and (7) acquisition reform and streamlining legislation are positive steps toward strengthening DOD acquisition and contracting processes and properly protecting the government's and taxpayers' interests.
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The book is written in English.
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