High Risk Series: Defense Contract Management

reportActive / Technical Report | Accesssion Number: AD1156290 | Open PDF

Abstract:

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.

Author(s):
Bowsher, Charles A.
Author Organization(s):
United States General Accounting Office
Funding Organization(s):
United States General Accounting Office , Washington , DC
Document Type:
Technical Report/Inspector General Audit
Publication Date:
1995 Feb 01
Pagination:
35

Security Markings

DOCUMENT & CONTEXTUAL SUMMARY

Distribution Code:
A - Approved For Public Release
Distribution Statement: Public Release

RECORD

Collection: TRECMS
Subject Terms
Communities of Interest:
Weapons Technologies
Descriptor(s):
congress, governments, procurement, acquisition, contracts, contractors, accounting, house of representatives, united states, deficiencies, disbursements, government procurement, law, national security, payment, program management, cold war
Keyword(s):
Government Operations, Allowable costs, Contracting officers, Contractor payments, Cost accounting standards compliance, Defective pricing, Defense audits, Defense cost control, Defense procurement, Federal agency accounting systems, Internal controls, Overpayments
Subject Categories:
Behavioral and Social Sciences; Military Sciences
Creation Date:
2022 Jan 05
Update Date:
2022 Feb 08