National Nuclear Security Administration: Laboratories' Indirect Cost Management Has Improved, but Additional Opportunities Exist

Abstract

The National Nuclear Security Administration's (NNSA) management and operating (M and O) contractors differ in how they classify and allocate indirect costs at NNSA laboratories. Although different approaches are allowed by Cost Accounting Standards, these differences limit the ability to compare program costs across the laboratories. Recognizing the limitations of its current cost data, the Department of Energy (DOE) and NNSA are implementing the Institutional Cost Reporting initiative intended to create a standardized report of certain costs, including many indirect costs. However, DOE is uncertain how it will use the data gathered by this initiative, and these efforts may provide only limited improvements because the data will continue to only be reported at an aggregate level.

Document Details

• Document Type: Technical Report
• Publication Date: Jun 01, 2013
• Accession Number: AD1178482

Entities

People

• Alison O'neill
• Cheryl Peterson
• Christopher Pacheco
• David C. Trimble
• Janet Frisch
• Kiki Theodoropoulos
• Mehrzad Nadji
• Nick Weeks
• Paul Kinney
• Sophia Payind
• Steven Pauansu
• William Woods

Organizations

• United States Government Accountability Office

Tags

Communities of Interest

• Biomedical
• Counter WMD
• Weapons Technologies

DTIC Thesaurus Topics

• Accounting
• Accuracy
• Acquisition
• Business Administration
• Congress
• Contractors
• Contracts
• Corporations
• Cost Estimates
• Department Of Defense
• Financial Management
• Governments
• Indirect Costs
• Management Personnel
• Materials
• Money
• National Security
• Nuclear Weapons
• Organizational Structure
• Project Management
• Research Facilities
• United States
• United States Government

Readers

• Life Cycle Cost Analysis
• Nuclear Non-Proliferation and International Security
• Systems Analysis and Design