Final Report on the Audit of the Administration of the Contract Closeout Process at the Defense Contract Management Region, Dallas

摘要

This is our final report on the Audit of the Administration of the Contract Closeout Process at the Defense Contract Management Region, Dallas (DCMR, Dallas), for your information and use. The work covered by this report is part of our larger audit of the Defense Logistics Agency's contract closeout process. That audit is, in turn, a part of a related Government-wide audit sponsored by the President's Council on Integrity and Efficiency. The audit was made from January to October 1989. The objectives of the audit were to determine the timeliness of the contract closeout process, the validity of unliquidated obligations on contracts awaiting closeout, and the timeliness of collection of overpayments on incentive contacts with cost underruns. As part of the audit, we also evaluated internal controls over the contract closeout process. As of December 31, 1988, the Contract Administration Report at DCMR, Dallas, showed that administrative contracting officers (ACO's) were administering 34,696 contracts and that 5,345 of those contracts were complete and awaiting contract closeout. The contracts that were awaiting closeout had $117.6 million of unliquidated obligations. The audit showed that, overall, the Defense Contract Management Region, Dallas, administered the contract closeout process effectively. The Defense Contract Management Region took actions during the audit to advise contracting officers of opportunities to deobligate funds and to take steps to recoup one overpayment. This report contains no recommendations.