Evaluation of Department of Defense Contracting Officer Actions on Questioned Direct Costs

Abstract

The objective of this evaluation was to determine whether the actions taken by DoD contracting officers on questioned direct costs reported by the Defense Contract Audit Agency (DCAA) complied with the Federal Acquisition Regulation (FAR), DoD Instructions, and agency policy. Additionally, we followed up on the actions taken by DoD contracting officers in response to prior recommendations in DoD OIG Report No. DODIG-2017-055. The prior DoD OIG report identified eight DCAA audit reports where the contracting officers took no action on $304.8 million in questioned direct costs.

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Document Details

Document Type
Technical Report
Publication Date
Jan 21, 2021
Accession Number
AD1147448

Entities

People

  • Randolph R. Stone

Tags

DTIC Thesaurus Topics

  • Acquisition
  • Agreements
  • Contract Administration
  • Contractors
  • Contracts
  • Cost Reimbursement Contracts
  • Costs
  • Department Of Defense
  • Directives
  • Governments
  • Guidance
  • Indirect Costs
  • Instructions
  • Military Acquisition
  • Negotiations
  • Personnel Management
  • Procurement

Readers

  • Defense Financial Management and Audit.