Actions to Align Defense Contract Management Agency and Defense Contract Audit Agency Functions.

摘要

We performed an oversight review of actions taken by DPAP1, a directorate reporting to the Under Secretary of Defense, Acquisition, Technology and Logistics (USD(AT&L)), to plan and implement a change to the DoD acquisition policy for evaluating low-dollar contractor cost proposals submitted with cost or pricing data. Our objective was to review factors leading to the functional changes between DCAA and DCMA. We focused on the change in the thresholds for DoD contracting officer requests for DCAA audit assistance when evaluating contractor price proposals to ensure that the interests of the Department were adequately protected.