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National Nuclear Security Administration: laboratories indirect cost management has improved, but additional opportunities exist: report to the Subcom (in English)
U. S. Government Accountability Office
(Author)
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Createspace Independent Publishing Platform
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National Nuclear Security Administration: laboratories indirect cost management has improved, but additional opportunities exist: report to the Subcom (in English) - Office, U. S. Government Accountability
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Synopsis "National Nuclear Security Administration: laboratories indirect cost management has improved, but additional opportunities exist: report to the Subcom (in English)"
" NNSA, a semiautonomous agency within DOE, oversees the nation's nuclear security programs. M&O contractors manage NNSA's facilities, including its national security laboratories--Lawrence Livermore, Los Alamos, and Sandia. Each year, M&O contractors spend billions of dollars to manage and operate these laboratories. Costs include both direct costs-which can be identified with a specific objective or program-and indirect costs, such as management, administrative, and facility costs. Federal Cost Accounting Standards give M&O contractors flexibility in how costs are classified as direct or indirect and allocated to programs. GAO was asked to review M&O contractor indirect cost management. GAO examined (1) whether laboratory M&O contractors' practices differ for allocating indirect costs and, if so, how; (2) the extent to which NNSA ensures that laboratory M&O contractors' allocated indirect costs are accurate; and (3) the extent to which NNSA ensures that laboratory M&O contractors' indirect costs are reasonable. GAO reviewed NNSA and laboratory M&O contractor data and documents and spoke with DOE and NNSA officials and M&O contractors. "