Program Management Office Provided Adequate Oversight of Two Contracts Supporting the Defense Enterprise Accounting and Management System.

摘要

Our original objective was to determine whether DoD and U.S. Air Force officials administered contracts supporting the Defense Enterprise Accounting and Management System (DEAMS) in an effective and efficient manner. Specifically, we planned to determine whether Government oversight of contractor performance was adequate, quality assurance plans were adequately implemented, contracts were funded in accordance with applicable regulations, and modifications that increased costs were properly supported. During audit planning, we revised our specific objective to determine whether Program Management Office (PMO) oversight officials1 provided adequate oversight of contractor performance and implemented quality assurance plans for two contracts. Therefore, we reviewed contract documentation from 2004 through 2012 for the system integration (SI) contract FA8770-06-F-8001 and the independent verification and validation (IV&V) contract FA8770-09-C-0064. The contracts had an approximate total value of $109 million. Based on the changes to the specific objectives and the audit results, we will not address the overall objective related to DoD and Air Force officials administration of contracts or the remaining specific objectives related to contract funding and contract modification in a follow-on report. Overall, PMO officials provided adequate oversight of contractor performance for the SI and IV&V contracts and implemented methods for documenting contractor performance on both contracts that met the intent of a quality assurance (surveillance) plan. We considered management comments on a discussion draft of this report in preparing the final and revised the report as appropriate.