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Department of Defense Environmental Cleanup Cost Allowability Policy.
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
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The purpose of this thesis was to investigate the factors affecting the allowability determination of defense contractor environmental remediation costs. The primary objective of this thesis was to determine what policies and contracting cost principles the Department of Defense DOD should develop to address environmental costs in a consistent manner, providing a single face to industry. A secondary objective was to develop an audit framework and questions to allow for consistent policy analysis and application to a contractors proposed environmental remediation costs based upon the materiality of the situation. Background material was presented to show the amount and complexity of environmental regulations, the effects of current judicial decisions and DODs efforts to develop a consistent policy. Research material was provided from Congress, the General Accounting Office, DOD, defense contractors, California, Washington, industry associations and environmental protection coalitions. The researchers analysis of the material produced an environmental cost principle. This cost principle was applied to a current environmental claim, producing an audit framework and tailored list of cost andor pricing data analysis, questions. Both the cost principle and audit framework are recommended for incorporation into DODs final environmental cost allowability decision. BKA
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