DoD Requests for Field Pricing Audit Support

摘要

This is one in a series of two reports, and it addresses contracting officers requests for field pricing support, including audit services. A second report will address Defense Contract Audit Agency procedures for responding to audit requests and the adequacy of audit coverage. Contracting officers use field pricing support to evaluate contractor price proposals in compliance with the Federal Acquisition Regulation. Contracting officers also use field pricing support when they do not have adequate information available to determine the reasonableness of the offer. Audits performed in compliance with Government Auditing Standards and resulting in detailed reports consume significant audit resources. For FY 1996, auditors received more than 11,000 requests for field pricing support and used more than 580 staff years, exclusive of supervision, to complete the requests. An additional 167 staff years were spent reviewing forward pricing rates associated with contractors' proposals.