Accession Number : ADA198529


Title :   The Post-Award Costs of Contracting Out: The U.S. Navy's Implementation of OMB Circular A-76


Descriptive Note : Master's thesis


Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA


Personal Author(s) : Cole, Nancy S ; Cole, Jr, Charles P


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/a198529.pdf


Report Date : Jun 1988


Pagination or Media Count : 115


Abstract : The Commercial Activities program as delineated by OMB Circular A-76 has been controversial since its inception. One area of continuing controversy is the accuracy of pre-award cost estimates for estimating post-award program savings in operations that are contracted out. This thesis examines the post- award result of contracting out and identifies those costs that are either underestimated or not accounted for in the cost comparison process. Research was conducted on 14 West Coast activities that contracted out a food service operation, storage and warehousing operation, or both under a multi-function contract. The issues identified by the study include: the need for post-award guidance and policy, the need for increased claimant guidance at the field level, the absence of an adequate cost accounting system and post-award program controls, the need for increased contract administration staffing, a problem with budget flexibility at activities that have contracted out and continuing problems with performance definition. Keywords: Theses, Privatization. (kr)


Descriptors :   *COST ANALYSIS , *CONTRACT ADMINISTRATION , ACCOUNTING , COMPARISON , FOOD SERVICE , THESES , COSTS , OPERATION , STORAGE , WAREHOUSES , MULTIPLE OPERATION , CONTRACTS , COMMERCE , ACCURACY


Subject Categories : Administration and Management


Distribution Statement : APPROVED FOR PUBLIC RELEASE