Study of Defective Pricing in the Department of Defense

摘要

The study examines the procedures used by auditors to identify and report violations of Public Law 87-653, 'Truth in Negotiations Act,' and the procedures used by contracting officers to recover amounts due from defense contractors who violate the Law. It explores the adequacy of audit coverage, the quality of audit reports, and the aggressiveness of contracting officers in recovering amounts owed to the government. As a result of the study, certain recommendations were made which should help the Department of Defense to deter some defective pricing and recover more from contractors who violate the Law.