Army Needs Better Processes to Justify and Manage Cost-Reimbursement Contracts

Abstract

We are required to perform this audit in accordance with the FY 2009 National Defense Authorization Act, section 864, Regulations on the Use of Cost Reimbursement Contracts. Our objective was to determine whether the Army complied with interim Federal Acquisition Regulation (FAR) revisions on the use of cost-reimbursement contracts by documenting that approval for the costreimbursement contract was at least one level above the contracting officer; that cost-reimbursement contracts were justified; how the requirements under contract could transition to firm-fixed-price in the future; that Government resources were available to monitor the cost-reimbursement contract; and that contractors had an adequate accounting system in place during the entire contract. This is the second in a planned series of audit reports on DoD compliance with the interim rule for the use of cost-reimbursement contracts.

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Document Details

Document Type
Technical Report
Publication Date
Aug 23, 2013
Accession Number
ADA588841

Entities

Organizations

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

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Army Procurement
  • Business Administration
  • Commerce
  • Contract Administration
  • Contractors
  • Contracts
  • Cost Reimbursement Contracts
  • Department Of Defense
  • Department Of Homeland Security
  • Fixed Price Contracts
  • Government Procurement
  • Governments
  • Homeland Security
  • Market Research
  • National Security
  • Procurement
  • Small Business

Fields of Study

  • Medicine
  • Political science

Readers

  • Defense Acquisition Program Management
  • Government Contracting/Procurement.