Contract Pricing. DoD's Use of the Truth in Negotiations Act Deterrents Could Be Increased
Abstract
A key safeguard intended to ensure fair and reasonable prices in negotiating contract actions averaging over $65 billion annually is the Truth in Negotiations Act (10 U.S.C. 2306a). Under this act, the government can recover defective pricing that results when contractors or subcontractors do not provide accurate, complete, and current data during contract negotiations. As of March 31, 1993, about $1.8 billion in defective pricing identified in Defense Contract Audit Agency audits was pending against Department of Defense (DoD) contractors. This Report, done at the request of the Chairman Senate Committee on Governmental Affairs, Addresses DoD's use of the acts deterrent features. Specifically, GAO reviewed DoD's settlement of audit findings, interest charges on overpayments, and penalties assessed in addition, GAO reviewed DoD's management oversight of the settlement process.
Document Details
- Document Type
- Technical Report
- Publication Date
- Oct 01, 1993
- Accession Number
- ADA273374
Entities
Organizations
- United States Government Accountability Office