Agency Implementation of Cost Accounting Standards: Generally Good But More Training Needed.

Abstract

The Cost Accounting Standards Board ceased operations on September 30, 1980, having substantially completed its basic task of promulgating the Cost Accounting Standards (CAS). Although the Board no longer exists, the standards, rules, and regulations it promulgated still have the full force and effect of law and must be observed in both existing and future negotiated national defense contracts. GAO made this review to determine whether agencies were carrying out these rules and regulations. The extent to which contractors are complying with CAS is the subject of a separate GAO review.

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Document Details

Document Type
Technical Report
Publication Date
Mar 24, 1982
Accession Number
ADA113260

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Energy and Power Technologies
  • Human Systems
  • Space

DTIC Thesaurus Topics

  • Accuracy
  • Acquisition
  • Air Force
  • Air Force Facilities
  • Contract Administration
  • Contractors
  • Contracts
  • Data Centers
  • Government Procurement
  • Governments
  • Indirect Costs
  • Law
  • Logistics Management
  • Military Acquisition
  • Money
  • National Security
  • Organizational Structure

Readers

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