Contractor Business Systems: DoD Needs Better Information to Monitor and Assess Review Process
Abstract
Contractor business systems produce critical data that contracting officers use to help negotiate and manage defense contracts. These systems and their related internal controls act as important safeguards against fraud, waste, and abuse of federal funding. Federal and defense acquisition regulations and DOD policies require that DOD take steps to review the adequacy of certain business systems, but GAO and other oversight entities have raised questions about the sufficiency and consistency of DODs review process. The National Defense Authorization Act for Fiscal Year 2018 contained a provision for GAO to evaluate how DOD implemented legislation intended to improve its business system review process. Among other things, this report examines (1) the changes DOD made to its review process and (2) the extent to which DOD is ensuring timely business system reviews. GAO analyzed DOD acquisition regulations, policies, and procedures for conducting contractor business system reviews and analyzed data on reviews conducted between fiscal years 2013 and 2018. GAO recommends that DCMA, in collaboration with DCAA, develop a mechanism to monitor and ensure contractor business system reviews are conducted in a timely fashion. DOD concurred with the recommendation.
Document Details
- Document Type
- Technical Report
- Publication Date
- Feb 01, 2019
- Accession Number
- AD1154616
Entities
People
- Christy Smith
- Emily Bond
- Jacqueline Wade
- Jean Mcsween
- Matthew T. Crosby
- Miranda Riemer
- Ramzi Nemo
- Roxanna Sun
- Sameena Ismailjee
- Suellen Foth
- Tatiana Winger
- Timothy J. Dinapoli
- Tom Twambly
Organizations
- United States Government Accountability Office