Contract Management: DOD Could Benefit From the Use of Internal Recovery Auditing

NSIAD-00-66R Published: Mar 10, 2000. Publicly Released: Mar 10, 2000.

Highlights

GAO provided information on the Department of Defense's (DOD) internal recovery auditing program.

Recommendations

Recommendations for Executive Action

Agency Affected	Recommendation	Status
Department of Defense	The Secretary of Defense should direct the Director of the Defense Contract Audit Agency to offer internal recovery auditing services to Department of Defense activities.	Closed – Not Implemented The DOD Comptroller, in a letter dated August 8, 2000, informed us that they performed an analysis of assigning DCAA with audit recovery responsibility and determined that DCAA should not have a role in recovery auditing.

Full Report

Full Report (8 pages)

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Chuck Young

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Topics

Auditing and Financial Management

Auditing standardsContract oversightContractor paymentsDefense auditsDepartment of Defense contractorsInternal auditsInternal controlsOverpaymentsPrivatizationRefunds to government