Overhead Costs:
Unallowable Costs Charged by Rockwell Corporation, Rocketdyne Division
NSIAD-95-41: Published: Dec 9, 1994. Publicly Released: Jan 9, 1995.
Additional Materials:
- Full Report:
Contact:
Pursuant to a congressional request, GAO reviewed whether: (1) a National Aeronautics and Space Administration contractor included unallowable costs in its overhead cost submissions; and (2) the extent to which the questionable costs identified in the Defense Contract Audit Agency (DCAA) audit were sustained.
GAO found that: (1) about 2.6 percent of the costs charged to the reviewed accounts from fiscal years (FY) 1990 and 1992 were unallowable; (2) the unallowable costs included charges for legal fees, lobbying, public relations, contributions, employee education, and training for consultants; (3) the contractor included the unallowable costs primarily because its accounting personnel lacked accurate instructions on allowable membership fees and weaknesses in the contractor's procedures for handling outside legal services costs; (4) the contractor is revising its accounting procedures to ensure that unallowable costs are properly recorded in the future; (5) the contractor would have received reimbursement for its FY 1990 unallowable costs partly because DCAA did not review its legal expenses and did not follow up on membership fee information it did obtain on certain membership fees; (6) DCAA has not yet audited the contractor's FY 1992 submission; and (7) DCAA did not question any costs in the contractor's FY 1988 and FY 1989 overhead submissions.
Apr 18, 2018
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KC-46 Tanker Modernization:
Program Cost Is Stable, but Schedule May Be Further DelayedGAO-18-353: Published: Apr 18, 2018. Publicly Released: Apr 18, 2018.
Apr 17, 2018
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Amphibious Combat Vehicle:
Program Should Take Steps to Ensure Manufacturing ReadinessGAO-18-364: Published: Apr 17, 2018. Publicly Released: Apr 17, 2018. -
CIVILIAN AND CONTRACTOR WORKFORCES:
DOD's Cost Comparisons Addressed Most Report Elements but Excluded Some CostsGAO-18-399: Published: Apr 17, 2018. Publicly Released: Apr 17, 2018.
Apr 16, 2018
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Defense Business Systems:
DOD Needs to Continue Improving Guidance and Plans for Effectively Managing InvestmentsGAO-18-130: Published: Apr 16, 2018. Publicly Released: Apr 16, 2018. -
Military Bases:
DOD Should Address Challenges with Communication and Mission Changes to Improve Future Base Realignment and Closure RoundsGAO-18-231: Published: Mar 30, 2018. Publicly Released: Apr 16, 2018.
Apr 11, 2018
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Military Personnel:
DOD Needs to Reevaluate Fighter Pilot Workforce RequirementsGAO-18-113: Published: Apr 11, 2018. Publicly Released: Apr 11, 2018.
Mar 29, 2018
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DOD Contracted Services:
Long-Standing Issues Remain about Using Inventory for Management DecisionsGAO-18-330: Published: Mar 29, 2018. Publicly Released: Mar 29, 2018.
Mar 27, 2018
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Defense Infrastructure:
Action Needed to Increase the Reliability of Construction Cost EstimatesGAO-18-101: Published: Mar 27, 2018. Publicly Released: Mar 27, 2018.
Mar 13, 2018
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Military Housing Privatization:
DOD Should Take Steps to Improve Monitoring, Reporting, and Risk AssessmentGAO-18-218: Published: Mar 13, 2018. Publicly Released: Mar 13, 2018.
Feb 28, 2018
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Defense Management:
DOD Needs to Take Additional Actions to Promote Department-Wide CollaborationGAO-18-194: Published: Feb 28, 2018. Publicly Released: Feb 28, 2018.
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