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Contract Pricing: Reasons for the Decline in Reported Defective Pricing

NSIAD-94-144BR Published: Apr 11, 1994. Publicly Released: May 11, 1994.
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Highlights

Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) detection of defective contract pricing, focusing on the reason for the decline in defective pricing between fiscal years 1990 and 1992.

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Topics

Auditing proceduresCost accounting standards complianceDefective pricingDefense auditsDefense cost controlDefense procurementDepartment of Defense contractorsDefense contractsAcquisition policyNational security