Department of Defense Procedures to Determine Contractor Compliance with Cost Accounting Standards

Abstract

A limited evaluation of the adequacy of Department of Defense procedures to determine contractor compliance with cost accounting standards and regulations disclosed numerous instances of contractor noncompliance. The evaluation was directed toward the work of the Defense Contract Audit Agency, which has basic responsibility for ensuring contractor compliance. In addition to numerous identified instances of noncompliance, some have gone undetected because the Agency does not have adequate controls to ensure that all significant provisions of the standards hate been included in the reviews of contractor compliance.

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Document Details

Document Type
Technical Report
Publication Date
Jun 08, 1977
Accession Number
AD1176894

Entities

People

  • Richard W. Gutmann

Organizations

  • United States Government Accountability Office

Tags

DTIC Thesaurus Topics

  • Accounting
  • Acquisition
  • Business Administration
  • Contract Administration
  • Contractors
  • Contracts
  • Control Systems
  • Department Of Defense
  • Financial Management
  • Information Systems
  • Military Assistance
  • National Security
  • Procurement
  • Regulations
  • Standards
  • Test And Evaluation

Readers

  • Defense Financial Management and Audit.