Contract Pricing. DoD Management of Contractors with High Risk Cost-EstimatingSystems

摘要

The General Accounting Office evaluated Department of Defense (DoD) efforts toensure that high-risk contractors reduce the government's vulnerability to contract overpricing. More specifically, GAO reviewed (1) the extent to which contractors were correcting the significant cost-estimating system deficiencies identified through Defense Contract Audit Agency (DGAA) audits, (2) the actions DoD contracting officers were taking to encourage contractors to improve their cost-estimating systems, and (3) the adequacy of DoD controls to ensure that deficiencies were corrected in a timely manner. GAO focused our review on the activities associated with 30 of the DoD contractors DCAA assessed as having high risk cost-estimating systems as of May 1992. According to DCAA, these 30 contractors had a total of 117 significant cost-estimating system deficiencies.