Report on the Audit of Howell Instruments, Incorporated

Abstract

This is our final report on the audit of Howell Instruments, Inc., for your information and use. We made the audit from February through September 1989. We originally issued five draft reports on Howell Instruments' defective pricing, which were referred to the Defense Criminal Investigative Service (DCIS). After receipt of subpoenaed information, DCIS requested that we perform a defective pricing audit of transactions covering a 6-year period at Howell Instruments, Inc., (Howell). This report summarizes the results of the DCIS request audit and incorporates the results of the five draft reports. The objective of the audit was to determine whether Howell submitted accurate, complete and current cost or pricing data in connection with DoD contracts; and specifically whether Howell disclosed to Government negotiators that labor and other operating expenses at its Puerto Rican subsidiaries were lower than those proposed and certified.

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Document Details

Document Type
Technical Report
Publication Date
Jun 07, 1991
Accession Number
ADA379829

Entities

Organizations

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

Tags

Communities of Interest

  • Air Platforms

DTIC Thesaurus Topics

  • Acquisition
  • Air Force
  • Assembly
  • Circuit Boards
  • Contractors
  • Contracts
  • Department Of Defense
  • Financial Management
  • Governments
  • Law
  • Manufacturing
  • Money
  • Printed Circuit Boards
  • Printed Circuits
  • Procurement
  • Production
  • Puerto Rico

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.
  • Government Contracting/Procurement.
  • Small Business Innovation Research Program (SBIR) EDI Research and Innovation.