NASA Contract Management: Improving the Use of DCAA's Auditing Services

Abstract

we reviewed the National Aeronautics and Space Administration's (NASA) management and use of audit support provided by the Department of Defense's (DOD) Defense Contract Audit Agency (DCAA). NASA relies extensively on DCAA to provide audit and financial advisory services on the billions of dollars of contracts NASA awards. This report assesses NASA'S (1) need for an enforcement mechanism to deter contractors from claiming unallowable costs, (2) use of DCAA proposal audit services, (3) involvement in audit planning, (4) oversight of contract audit and administration services, and (5) backlog of contracts awaiting cIoseout.

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Document Details

Document Type
Technical Report
Publication Date
Sep 01, 1994
Accession Number
AD1181293

Entities

People

  • David R. Warren
  • Eric Erdman
  • Frank Degnan
  • James D. Jr Berry
  • Raymond H. Jr Denmark

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Acquisition
  • Aeronautics
  • Business Administration
  • Commerce
  • Congress
  • Contract Administration
  • Contractors
  • Contracts
  • Control Systems
  • Cost Reimbursement Contracts
  • Costs
  • Department Of Defense
  • Financial Management
  • Fixed Price Contracts
  • Governments
  • House Of Representatives
  • Indirect Costs
  • Law
  • Management Personnel
  • National Security
  • Negotiations
  • Procurement
  • Regulations

Readers

  • Aerospace Engineering.
  • Defense Financial Management and Audit.
  • Government Contracting/Procurement.

Technology Areas

  • Space