Defense Contract Audit Agency Compensation Audits.

Abstract

Compensation for personal services is one of the largest components of cost incurred under government contracts. We reviewed audits of compensation costs that totaled more than $3 billion. Compensation includes all remuneration paid currently or accrued, in whatever form and whether paid immediately or deferred, for services rendered by employees to the contractor during the period of contract performance. Federal Acquisition Regulation 42.302(a)(1) requires administrative contracting officers to review the contractors' compensation structures. The Defense Contract Audit Agency (DCAA) assists the administrative contracting officer in accomplishing that responsibility by determining whether the contractor's compensation system is sound, reliable, consistently applied, and results in reasonable costs charged to government contracts.

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Document Details

Document Type
Technical Report
Publication Date
Mar 30, 1999
Accession Number
ADA373656

Entities

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Acquisition
  • Best Practices
  • Congress
  • Contractors
  • Contracts
  • Corporations
  • Department Of Defense
  • Geographic Regions
  • Governments
  • Information Systems
  • Instructions
  • Law
  • National Security
  • Organizational Structure
  • Procurement
  • Standards
  • Training

Readers

  • Defense Financial Management and Audit.
  • Naval Personnel Management