Government Contractors:
Internal Controls and Charging Practices at TRW, Inc.
AFMD-89-34: Published: Jul 20, 1989. Publicly Released: Aug 22, 1989.
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Pursuant to a congressional request, GAO reviewed whether a major defense contractor found any contract cost misclassifications at one of its locations similar to those it uncovered at two other locations in 1984, focusing on: (1) the extent of the contractor's internal audits; (2) the extent of external audits of the contractor's government business; and (3) whether the external auditors audited the contractor's classified contracts.
GAO found that: (1) the contractor made no improper charges; (2) the contractor found no problems in its internal reviews, but the Defense Contract Audit Agency (DCAA) found some misclassified labor charges, and the contractor was appealing the DCAA determination; (3) the contractor's internal auditors did not often evaluate controls in areas of special interest to the government; (4) the contractor hired additional audit staff in 1987 and upgraded its audit program by widening its coverage of its defense businesses; (5) although there were no indications that the external auditor violated generally accepted auditing standards or that its opinion was improper, the audit provided little assurance that the contractor's controls were functioning properly to ensure compliance with federal requirements; and (6) the contractor took actions to strengthen its internal controls and improve charging practices.
Feb 3, 2021
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Fixed-Price-Incentive Contracts:
DOD Has Increased Their Use but Should Assess Contributions to OutcomesGAO-21-181: Published: Feb 3, 2021. Publicly Released: Feb 3, 2021.
Jan 29, 2021
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Federal Real Property:
Additional Documentation of Decision Making Could Improve Transparency of New Disposal ProcessGAO-21-233: Published: Jan 29, 2021. Publicly Released: Jan 29, 2021.
Jan 19, 2021
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Federal Rulemaking:
Selected EPA and HHS Regulatory Analyses Met Several Best Practices, but CMS Should Take Steps to Strengthen Its AnalysesGAO-21-151: Published: Dec 17, 2020. Publicly Released: Jan 19, 2021.
Jan 13, 2021
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Department of Energy Contracting:
Improvements Needed to Ensure DOE Assesses Its Full Range of Contracting Fraud RisksGAO-21-44: Published: Jan 13, 2021. Publicly Released: Jan 13, 2021.
Dec 16, 2020
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Data Governance:
Agencies Made Progress in Establishing Governance, but Need to Address Key MilestonesGAO-21-152: Published: Dec 16, 2020. Publicly Released: Dec 16, 2020.
Dec 9, 2020
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2020 Census:
The Bureau Concluded Field Work but Uncertainty about Data Quality, Accuracy, and Protection RemainsGAO-21-206R: Published: Dec 9, 2020. Publicly Released: Dec 9, 2020.
Dec 3, 2020
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2020 Census:
Census Bureau Needs to Assess Data Quality Concerns Stemming from Recent Design ChangesGAO-21-142: Published: Dec 3, 2020. Publicly Released: Dec 3, 2020. -
2020 Census:
Census Bureau Needs to Ensure Transparency over Data QualityGAO-21-262T: Published: Dec 3, 2020. Publicly Released: Dec 3, 2020.
Nov 30, 2020
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Federal Buying Power:
OMB Can Further Advance Category Management Initiative by Focusing on Requirements, Data, and TrainingGAO-21-40: Published: Nov 30, 2020. Publicly Released: Nov 30, 2020.
Nov 24, 2020
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Disaster Response:
Agencies Should Assess Contracting Workforce Needs and Purchase Card Fraud RiskGAO-21-42: Published: Nov 24, 2020. Publicly Released: Nov 24, 2020.
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