Accession Number : ADA137466

Title :   Department of Defense Progress in Resolving Contract Audits.

Corporate Author : GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV

PDF Url : ADA137466

Report Date : 27 Oct 1983

Pagination or Media Count : 14

Abstract : This report responds to request for evaluation of the Department of Defense's (DOD's) contract audit resolution system. The purpose of this system is to ensure that managers fully consider and implement, when appropriate, contract audit recommendations within prescribed time frames. Almost all the contract audits are conducted by the Defense Contract Audit Agency (DCAA). DCAA audits contractor cost estimates (preaward audits) as well as contractor costs and operations (post award audits). Policies on audit resolution are: To protect the government's interest, it is essential that officials promptly resolve audit recommendations and report their actions to top managers. This reporting enables managers to oversee the timeliness and quality of resolution decisions.

Descriptors :   *Management planning and control, *Auditing, *Contract administration, *Industries, *Department of Defense, Accounting, Federal budgets, Policies, Decision making, Planning programming budgeting, Economic analysis, Research management

Subject Categories : Administration and Management
      Economics and Cost Analysis

Distribution Statement : APPROVED FOR PUBLIC RELEASE