Financial and Cost Aspects of Other Transactions.
Abstract
This is the first of two audit reports concerning the DoD use of "other transactions." This report discusses the DoD administration of "other transactions." The second audit report will discuss the review of costs charged to the agreements by the "other transaction" participant(s). "Other transactions" are instruments other than contracts, grants, and cooperative agreements that are used to stimulate, support, or acquire research or prototype projects. "Other transactions" were authorized as instruments to be used to reduce barriers to participation of commercial firms in DoD research, thereby contributing to a broadening of the technology and industrial base available to the DoD and fostering new relationships and practices with the technology and industrial base that support national security. "Other transactions" are generally not subject to statutes or regulations associated with contracts, grants, and cooperative agreements. The overall audit objective was to evaluate the financial and cost aspects of "other transactions." Specifically, the audit evaluated the administration of "other transactions" for research and prototypes by the Defense Advanced Research Projects Agency, Army Communications - Electronics Command, the Air Force Wright Laboratory, and the Defense Contract Management Command. We also evaluated the adequacy of management controls related to "other transactions" at the Army Communications - Electronics Command, the Air Force Wright Laboratory, and the Defense Contract Management Command centers in Seattle and Syracuse.
Document Details
- Document Type
- Technical Report
- Publication Date
- Aug 24, 1998
- Accession Number
- ADA367864
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense