DCAA Manual Needs Revision

NSIAD-93-105R: Published: Jun 10, 1993. Publicly Released: Jun 10, 1993.

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GAO commented on the systemic nature and causes of defective pricing discussed in certain Defense Contract Audit Agency (DCAA) defective pricing reports. GAO noted that: (1) the Defense Contract Audit Manual (DCAM) does not provide sufficient guidance to address the systemic nature and causes of defective pricing; (2) 3 of the 16 defective pricing reports it reviewed did not refer to prior cost estimating system reports describing conditions that caused defective pricing or express an opinion whether the conditions leading to defective pricing were systemic; (3) the primary reason DCAA reports did not address these causes was that the DCAM is unclear; and (4) DCAM is not clear about when defective pricing guidance should be used, and GAO believes the information called for by the guidance is not being included in all defective pricing reports.

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