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    Subject Term: "Cost accounting standards compliance"

    3 publications with a total of 3 open recommendations
    Director: Trimble, David C
    Phone: (202) 512-3841

    1 open recommendations
    Recommendation: To help improve its ability to oversee M&O contractor costs, including indirect costs, for its laboratories and make more effective use of DOE and contractor resources, the Secretary of Energy should take--or, as appropriate, direct the Administrator of NNSA to incorporate more specific benchmarking requirements into future laboratory contracts--similar to the benchmarking requirements used by DOE to assess and manage pension and post-retirement benefit costs--including which costs should be benchmarked, how frequently benchmarking should occur, and what process should be used to ensure corrective actions are taken, as needed.

    Agency: Department of Energy
    Status: Open

    Comments: In April 2017, the Director of NNSA Office of Policy issued guidance to NNSA Laboratory Field Office Managers to update contracts to include a new clause requiring laboratory contractors to submit a strategic plan every year in accordance with guidance. Part of the annual plan requires contractors to discuss the costs of doing business and cost-increase factors at the sites, including overhead dollars. The annual strategic plan is due to the NNSA Office of Policy by August 15 each year. This plan is expected to allow NNSA to conduct the benchmarking activities recommended by our report, which can then be considered in current and future laboratory contracts. As of its December 2017 update, NNSA planned to complete the task to implement this recommendation by March 30, 2018.
    Director: Khan, Asif A
    Phone: (202)512-3000

    1 open recommendations
    Recommendation: The Secretary of Defense should direct the military department Chief Management Officers, in consultation with the Under Secretary of Defense (Comptroller) and the Under Secretary of Defense for Acquisition, Technology, and Logistics, as appropriate, after defining the cost accounting requirements, to utilize the requirements as input to the ERPs to help ensure that the ERPs will provide the capability to identify and aggregate cost information for the department's assets in accordance with DOD's defined requirements.

    Agency: Department of Defense
    Status: Open

    Comments: DOD's military departments are in the process of implementing Enterprise Resource Planning (ERPs). At least one of these ERPs does not currently include cost accumulation and reporting for military equipment assets. DOD's efforts related to systems enhancements, as part of audit-readiness, are still on-going to address this recommendation. The status of this recommendation is open.
    Director: Daly, Kay L
    Phone: 2025124063

    1 open recommendations
    Recommendation: To better understand the relationship of costs and revenues related to fees SSA collects for administering state SSI supplementation programs, the Commissioner of SSA should direct appropriate officials to study those costs to determine the full cost, including the cost of services provided by other entities for the benefit of SSA.

    Agency: Social Security Administration
    Status: Open

    Comments: SSA is continuing with the roll out of the Employee Office Sampler to all field offices across the nation. According to SSA, this tool removes the manual aspect of the District Office Work Sampling process. A decision was made by SSA to update the Standard Time Values (STVs) used for costing out the full cost SSA incurs for processing state Social Security Insurance claims. SSA stated that it completed these studies in fiscal year 2012 and placed the new STVs into its Cost Analysis System for use in fiscal year 2013. According to SSA, this update allows SSA to more accurately capture the full cost of this work for the agency. In December 2016, SSA stated that it has completed the roll out of the Employee Office Sampler (EOS) to the field offices in the fourth quarter of fiscal year 2016. The Office of Financial Policy and Operations is currently working on a proposal for the IT Investment Process (ITIP) to roll out the EOS to the remaining operational components, targeted for early 2017.