Contract Audit Followup: Oversight Review of Naval Sea Systems Command Contract Audit Followup Process
Abstract
This report addresses the Naval Sea Systems Command contract audit followup process for ensuring the proper, timely resolution and disposition of contract audit reports. Resolution is achieved when the contracting officer agrees with the auditor on the actions to be taken on audit report findings or determines another course of action. Disposition of a contract audit report occurs when the contractor implements the audit recommendations or the contracting officer's decision, a settlement is reached, or the contracting officer issues a final decision under the Disputes Clause and 90 days elapse without contractor appeal to the Armed Services Board of Contract Appeals. This report discusses the Naval Sea Systems Command's monitoring and dispositioning of audit findings, collecting penalties, and submitting the status of all Naval Sea Systems Command contract audit reports semiannually to the Office of the Inspector General of the Department of Defense. The Naval Sea Systems Command's semiannual reports for the 12-month period ending March 31, 2002, included 201 audit reports with total costs questioned of 5864 million. Costs questioned are costs that are not allowable, allocable, or reasonable according to the Federal Acquisition Regulations.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jul 08, 2004
- Accession Number
- ADA431574
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense