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Evaluation Report On The Defense Contract Audit Agency Audits Of Major Contractor Labor Costs
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Book Synopsis Evaluation Report on the Defense Contract Audit Agency Audits of Major Contractor Labor Costs by :
Download or read book Evaluation Report on the Defense Contract Audit Agency Audits of Major Contractor Labor Costs written by and published by . This book was released on 1997 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Defense Contract Audit Agency Contract Audit Manual Section 5-9O2a. explains that labor costs are generally the most significant costs charged to Government contracts and generally comprise the base, or the largest element in the base, used to allocate indirect costs. Estimates of labor costs for follow- on or similar item Government contracts are frequently based on historical labor costs. Labor differs from other cost items because it is not supported by third-party documentation such as an invoice, purchase order, or receipt. Contractor personnel have full control over the documents or devices of original entry, whether they consist of time cards, electronic media, or some other means. Accordingly, the risks associated with the accurate recording, distribution, and payment of labor are often significant.
Book Synopsis History of the Defense Contract Audit Agency by : United States. Defense Contract Audit Agency
Download or read book History of the Defense Contract Audit Agency written by United States. Defense Contract Audit Agency and published by . This book was released on 1976 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Defense Contract Audit Manual by : United States. Defense Contract Audit Agency
Download or read book Defense Contract Audit Manual written by United States. Defense Contract Audit Agency and published by . This book was released on 2000 with total page 920 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Report on Activities by : United States. Defense Contract Audit Agency
Download or read book Report on Activities written by United States. Defense Contract Audit Agency and published by . This book was released on 1982 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Defense Contract Audit Agency written by and published by . This book was released on 1995 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis DCAA Contract Audit Manual by : United States. Defense Contract Audit Agency
Download or read book DCAA Contract Audit Manual written by United States. Defense Contract Audit Agency and published by . This book was released on 1995 with total page 908 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Contract Audit Manual by : United States. Defense Contract Audit Agency
Download or read book Contract Audit Manual written by United States. Defense Contract Audit Agency and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Defense Contract Audit Agency Audits of Indirect Costs at Major Contractors by :
Download or read book Defense Contract Audit Agency Audits of Indirect Costs at Major Contractors written by and published by . This book was released on 1998 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Federal Acquisition Regulation requires a contractor to submit to the contracting officer a final indirect cost rate proposal reflecting actual cost history for the year. The Defense Contract Audit Agency is required to audit the contractor's incurred cost submission and to issue an advisory report. In addition, Title 10, United States Code, Section 2324, "Allowable Costs Under Defense Contracts"; Title 41, United States Code, Section 256, "Allowability of Costs"; and Cost Accounting Standard 405, "Accounting for Unallowable Costs," require the contractor to properly identity and segregate expressly unallowable costs. Both Federal statutes permit the contracting officer to assess a penalty when the contractor includes expressly unallowable costs or other costs previously determined to be unallowable in the incurred cost submission. (see Appendix C). Therefore, an important purpose of the audit is to identify and report claimed costs that the auditor believes are unallowable under the Federal Acquisition Regulation, advance agreements, and specific contract clauses or are unallowable subject to penalties. In FY 1996, the Defense Contract Audit Agency spent about 1.5 million hours (about 1,000 staff years) auditing about $66 billion in direct and indirect incurred costs at major contractors. A major contractor is one with $70 million or more in annual reimbursable contract costs.
Book Synopsis Settlement of Contractor Incurred Indirect Cost Audits by :
Download or read book Settlement of Contractor Incurred Indirect Cost Audits written by and published by . This book was released on 1998 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: This audit was performed as a follow-on to our evaluation of Defense Contract Audit Agency Audits of Indirect Costs at Major Contractors." The objective of that review was to determine the adequacy of Defense Contract Audit Agency (DCAA) audits of indirect cost claims at major contractors. During the 12-month period ending March 31, 1997, DCAA questioned costs of $1.5 billion dollars. The amount of questioned costs sustained was $.6 billion, a sustention rate of only 40 percent. When contracting officers do not sustain costs that are expressly unallowable under the Federal Acquisition Regulation cost principles, contractors may be reimbursed for unallowable costs. In addition, the penalties and interest on the unallowable costs would not be assessed or collected. Audit Objectives. Our overall objective was to evaluate whether contracting officers were effectively using contract audit reports to negotiate final indirect expense rates and assess penalties when appropriate. We also evaluated whether contracting officers were adequately documenting the basis for their rationale when they disagreed with contract audit reports on the allowability of costs or the assessment of penalties. Audit Results. For the 45 audit reports we reviewed, contracting officers made effective use of DCAA audit reports and sustained the audit recommendations on expressly unallowable questioned costs when negotiating final indirect expense rates. Contracting officers adequately documented the basis for rationale when there was disagreement with contract audit reports on the allowability of costs or the assessment of penalties.
Book Synopsis Report of Operations by : United States. Defense Contract Audit Agency
Download or read book Report of Operations written by United States. Defense Contract Audit Agency and published by . This book was released on 1978 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Defense Contract Audit Agency, A Report on Activities, DCAAP 7641.81 by :
Download or read book Defense Contract Audit Agency, A Report on Activities, DCAAP 7641.81 written by and published by . This book was released on with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Department of Defense. Office of the Inspector General Publisher : ISBN 13 : Total Pages :20 pages Book Rating :4.:/5 (639 download)
Book Synopsis Evaluation Report on Defense Contract Audit Agency Audits of Requests for Equitable Adjustment by : United States. Department of Defense. Office of the Inspector General
Download or read book Evaluation Report on Defense Contract Audit Agency Audits of Requests for Equitable Adjustment written by United States. Department of Defense. Office of the Inspector General and published by . This book was released on 1997 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contractors may submit requests for equitable adjustment (REAs) of costs or prices as proposals under the Federal Acquisition Regulation governing contract modifications or as claims under the Contract Disputes Act. When changes result in an increase or decrease in costs or period of contract performance, a contractor can request an equitable adjustment to the contract price or other contract terms. Contractors may also submit REAs due to Government-caused delay or disruption to contract performance. The requested adjustments can include actual costs, forecasted costs, or both and can result from changes made by the contracting officer within the general scope of the contract. Because of the controversies applicable to claims, they often lead to litigation before a board of contract appeals or the courts. The need for accuracy and credibility of the Defense Contract Audit Agency audit reports is, therefore, heightened. Claims are often complex, presenting many varied and unique audit problems, and are susceptible to contractor inflation well beyond the Government- caused inequity. For FY 1995 the Defense Contract Audit Agency completed 763 REA audits and examined about $1.4 billion. For FY 1996, it completed 622 REA audits and examined about $ 1.7 billion.
Book Synopsis Defense Contract Audit Agency, (organization, Functions, and Relationships with the General Accounting Office) by : United States. Congress. House. Government Operations
Download or read book Defense Contract Audit Agency, (organization, Functions, and Relationships with the General Accounting Office) written by United States. Congress. House. Government Operations and published by . This book was released on 1967 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Effectiveness of the Defense Contract Audit Agency Can be Improved by : United States. General Accounting Office
Download or read book The Effectiveness of the Defense Contract Audit Agency Can be Improved written by United States. General Accounting Office and published by . This book was released on 1979 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. House. Committee on Government Operations. Military Operations Subcommittee Publisher : ISBN 13 : Total Pages :188 pages Book Rating :4.:/5 (6 download)
Book Synopsis Defense Contract Audit Agency (organization, Functions, and Relationships with the General Accounting Office) by : United States. Congress. House. Committee on Government Operations. Military Operations Subcommittee
Download or read book Defense Contract Audit Agency (organization, Functions, and Relationships with the General Accounting Office) written by United States. Congress. House. Committee on Government Operations. Military Operations Subcommittee and published by . This book was released on 1967 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Operations Auditing by the Defense Contract Audit Agency by : United States. General Accounting Office
Download or read book Operations Auditing by the Defense Contract Audit Agency written by United States. General Accounting Office and published by . This book was released on 1975 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Defense Contract Audit Agency Reviews of Price Proposals by :
Download or read book Defense Contract Audit Agency Reviews of Price Proposals written by and published by . This book was released on 1998 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the second related to field pricing. This report addresses Defense Contract Audit Agency field pricing support to procurement and contract administration offices. The first, Report No. PO 97-058, "Evaluation of DoD Requests for Field Pricing Audit Support, September 30, 1997, addressed DoD procedures for requesting field pricing. Auditors perform field pricing reviews of contractor price proposals when procurement office information is insufficient to perform the cost or price analysis needed to negotiate contract prices. According to Federal Acquisition Regulation part 13, "Contracting by Negotiations," audit services should be tailored to provide the minimum supplementary information necessary. Auditors are responsible for the depth and scope of the audit service as well as helping the contracting officer determine the required field pricing and specific areas of coverage. Informal telephone rate procedures are acceptable when pricing information based on recent audits and existing accounting information is available at the audit office. For FY 1996, the Defense Contract Audit Agency (DCAA) completed more than 11,000 formal audits and reviews, using 414 staff years exclusive of supervision. An additional 167 staff years were expended to review forward pricing rates associated with contractors' proposals.
