Contract Pricing: Status of Defective Pricing

Pursuant to a congressional request, GAO analyzed defective pricing audits performed by the Defense Contract Audit Agency (DCAA) to determine: (1) the amount of potential defective pricing DCAA identified in contract audits; (2) the risk of defective pricing in smaller contracts; (3) how frequently DCAA identified defective pricing; and (4) the extent to which defective pricing was concentrated among a small number of contractors.