Centers for Medicare and Medicaid Services: Pervasive Internal Control Weaknesses Hindered Effective Contract Management

Abstract

GAO reported in October 2009 that pervasive deficiencies in CMS contract management internal control increased the risk of improper payments or waste. Specifically, based on a statistical random sample of 2008 CMS contract actions, GAO estimated that at least 84.3 percent of fiscal year 2008contract actions contained at least one instance where a key control was not adequately implemented. For example, CMS used cost reimbursement contracts without first ensuring that the contractor had an adequate accounting system, as required by the FAR. These deficiencies were due in part to a lack of agency-specific policies and procedures to help ensure proper contracting expenditures.

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Document Details

Document Type
Technical Report
Publication Date
Apr 28, 2010
Accession Number
AD1179444

Entities

People

  • Kay L. Daly

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Biomedical

DTIC Thesaurus Topics

  • Acquisition
  • Business Administration
  • Congress
  • Contractors
  • Contracts
  • Cost Reimbursement Contracts
  • Department Of Defense
  • Government Procurement
  • Governments
  • Indirect Costs
  • Management Personnel
  • Money
  • Personnel Management
  • Procurement
  • Standards
  • Statistical Samples
  • Test And Evaluation
  • Training
  • United States Government

Readers

  • Defense Financial Management and Audit.
  • Government and Public Administration Law.
  • Mathematics or Statistics