Administration of the Contract Closeout Process Within DoD
Abstract
The overall objective of the audit within DoD was to determine whether the contract closeout process within DoD was accomplished in an efficient and effective manner. The three prior reports addressed the objectives related to the timeliness of contract closeout, the validity of unliquidated obligations, the collection of over-payments on incentive contracts with cost underruns, and applicable internal controls. This report addresses the objectives related to the delivery of goods and services, payments by the Government, the accuracy of the Mechanization of Contract Administration Services (MOCAS) system, and applicable internal controls.
Document Details
- Document Type
- Technical Report
- Publication Date
- Apr 15, 1992
- Accession Number
- ADA378371
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense