Dispositioned Defective Pricing Reports at the Naval Air Systems Command.
Abstract
This report is the third in a series relating to our evaluation of dispositioned defective pricing reports at selected DoD buying commands. The first two evaluation reports, Policy and Oversight 97-145 and Policy and Oversight 98-603, cover the results of our evaluations at the Warner Robins Air Logistics Center and the U.S. Army Aviation and Troop Command. The DoD Appropriations Act of 1981 (Public Law 96-527) and Office of Management and Budget Circular A-SO, "Audit Followup," require resolution of contract audit reports, other than preaward reports, within 6 months of report issuance. The Truth in Negotiations Act, 10 United States Code, 2306(a), requires Government contractors to submit cost or pricing data and to certify that such data are accurate, complete, and current upon agreement to contract price. The act also requires a downward adjustment to the contract price, including profit or fee, if the price was increased because the contractor submitted defective cost or pricing data and the Government relied on the defective data when negotiating the contract price. Evaluation Objectives. The overall evaluation objective was to determine whether contracting officers at selected DoD major buying commands processed defective pricing audit reports in a timely and appropriate manner. Specifically, we determined whether Naval Air Systems Command contracting officers followed DoD policy and regulations in processing defective pricing audit reports. We evaluated the adequacy of the Defense Contract Audit Agency coverage of postaward audits of contracts awarded by the command. We also reviewed the adequacy of the management control program as it applied to the overall objective.
Document Details
- Document Type
- Technical Report
- Publication Date
- Dec 08, 1998
- Accession Number
- ADA367556
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense