Administration of Cost Accounting Standards.
Abstract
This report examines the process for administering CAS requirements within DoD and concludes that extensive revision of procedures is not necessary. The report states that many administrative contracting officers (ACOs) have difficulty executing the CAS requirements; that, as a group, ACOs are inadequately prepared to make the necessary decisions; that CAS administration is done more intensively when the ACO is located at the contractor's plant; and that prime contractors rarely administer the CAS provisions in their subcontracts. The report concludes that DoD could make more effective use of people and time by improving the capabilities of ACOs and recommends actions to give those administering CAS the knowledge and skills needed to make required decisions. It recommends creation of a single office in DoD to be responsible for all DoD CAS interpretations and guidance, recommends other specific tasks and procedures for that office and recommends elimination of CAS specialists at all organizational levels between ACO and the CAS office. It also recommends that DoD consider proposing changes to the CAS Board that would exempt negotiated defense contracts based on adequate price competition and that would restrict application of CAS to major contractors with on-site ACOs and subcontractors who also hold CAS-covered prime contracts. (Author)
Document Details
- Document Type
- Technical Report
- Publication Date
- Jan 01, 1979
- Accession Number
- ADA065546
Entities
People
- Richard P. White
- Robert M. Weinstein
Organizations
- LMI