Accession Number : ADA289915

Title :   Department of Defense Environmental Cleanup Cost Allowability Policy.

Descriptive Note : Master's thesis,

Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s) : Murdock, John M.

PDF Url : ADA289915

Report Date : DEC 1994

Pagination or Media Count : 218

Abstract : The purpose of this thesis was to investigate the factors affecting the allowability determination of defense contractor environmental remediation costs. The primary objective of this thesis was to determine what policies and contracting cost principles the Department of Defense (DOD) should develop to address environmental costs in a consistent manner, providing a 'single face' to industry. A secondary objective was to develop an audit framework and questions to allow for consistent policy analysis and application to a contractor's proposed environmental remediation costs based upon the materiality of the situation. Background material was presented to show the amount and complexity of environmental regulations, the effects of current judicial decisions and DOD's efforts to develop a consistent policy. Research material was provided from Congress, the General Accounting Office, DOD, defense contractors, California, Washington, industry associations and environmental protection coalitions. The researcher's analysis of the material produced an environmental cost principle. This cost principle was applied to a current environmental claim, producing an audit framework and tailored list of cost and/or pricing data analysis, questions. Both the cost principle and audit framework are recommended for incorporation into DOD's final environmental cost allowability decision. BKA

Descriptors :   *COST ANALYSIS, *CALIFORNIA, *WASTE DISPOSAL, *POLLUTION ABATEMENT, *INSTALLATION RESTORATION, *ENVIRONMENTAL PROTECTION, *WATER QUALITY, *LEGISLATION, METHODOLOGY, DEPARTMENT OF DEFENSE, NATIONAL SECURITY, ACCOUNTING, ECONOMIC IMPACT, TOXIC HAZARDS, CONTRACTORS, THESES, DRINKING WATER, BIOLOGICAL CONTAMINATION, GROUND WATER, SOIL POLLUTION, CONSERVATION, HAZARDOUS WASTES, SITE INVESTIGATIONS, LAND USE, HAZARDOUS MATERIALS.

Subject Categories : Economics and Cost Analysis
      Logistics, Military Facilities and Supplies
      Solid Wastes Pollution and Control
      Water Pollution and Control
      Sociology and Law

Distribution Statement : APPROVED FOR PUBLIC RELEASE