Contract Management: DOD's Use of Recovery Auditing

Abstract

In September 1996, the Defense Supply Center, Philadelphia, awarded a contract to Profit Recovery Group International for recovery auditing services. This demonstration program responded to a congressional mandate (section 354 of the Fiscal Year 1996 National Defense Authorization Act) to evaluate the feasibility of using private firms to identify overpayments to vendors. Under the program, the recovery auditor was tasked with identifying potential overpayments. The Supply Center would then assess whether proposed claims were valid and adequately supported and would begin collection efforts for those it recognized as valid. Collection efforts continue, although the demonstration program ended in November 1999. To collect an overpayment, a contracting officer can notify a vendor by issuing a letter of apparent indebtedness. If the claim is not resolved through negotiations, federal regulations require the contracting officer to issue a letter of final decision demanding payment. The vendor can send the government payment for the amount owed or, more typically, the government can offset the claim against future invoices submitted by the vendor. A vendor can appeal the contracting officer's final decision to the Armed Services Board of Contract Appeals or a federal court.

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Document Details

Document Type
Technical Report
Publication Date
Jun 01, 2000
Accession Number
ADA378927

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  • United States Government Accountability Office

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  • Defense Financial Management and Audit.