Government Contracting:
Contractor Promotional Advertising Costs Are Unallowable
NSIAD-90-52: Published: Apr 10, 1990. Publicly Released: Apr 13, 1990.
Additional Materials:
- Full Report:
Contact:
Pursuant to a congressional request, GAO reviewed: (1) Department of Defense (DOD) contractors' costs for advertising four weapon systems to increase public support; and (2) whether DOD contractors charged those advertising costs to their contracts.
GAO found that DOD contractors: (1) did not charge promotional advertising costs to government contracts; (2) properly charged advertising costs to corporate accounts and excluded those costs from any billing claim or proposal applicable to a government contract; (3) planned to spend approximately $2 million during 1989 advertising the four weapon systems; (4) planned to claim at least $1.4 million as deductible business expenses, in accordance with federal income tax regulations; and (5) had accounting systems in place that properly identified those expenses as unallowable.
Mar 2, 2021
-
High-Risk Series:
Dedicated Leadership Needed to Address Limited Progress in Most High-Risk AreasGAO-21-119SP: Published: Mar 2, 2021. Publicly Released: Mar 2, 2021. -
High-Risk Series:
Dedicated Leadership Needed to Address Limited Progress in Most High-Risk AreasGAO-21-383T: Published: Mar 2, 2021. Publicly Released: Mar 2, 2021. -
High-Risk Series:
Dedicated Leadership Needed to Address Limited Progress in Most High-Risk AreasGAO-21-384T: Published: Mar 2, 2021. Publicly Released: Mar 2, 2021.
Feb 3, 2021
-
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
-
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
-
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
-
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
-
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
-
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
-
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.
Looking for more? Browse all our products here