Agency Implementation of Cost Accounting Standards: Generally Good But More Training Needed.
GENERAL ACCOUNTING OFFICE WASHINGTON DC PROCUREMENT LOGISTICS AND READINESS DIV
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The Cost Accounting Standards Board ceased operations on September 30, 1980, having substantially completed its basic task of promulgating the Cost Accounting Standards CAS. Although the Board no longer exists, the standards, rules, and regulations it promulgated still have the full force and effect of law and must be observed in both existing and future negotiated national defense contracts. GAO made this review to determine whether agencies were carrying out these rules and regulations. The extent to which contractors are complying with CAS is the subject of a separate GAO review.
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