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NASA Contract Management: Improving the Use of DCAA's Auditing Services

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Report Type Reports and Testimonies
Report Date Sept. 30, 1994
Report No. NSIAD-94-229
Subject
Summary:

This report examines the National Aeronautics and Space Administration's (NASA) management and use of audit support provided by the Defense Department's Defense Contract Audit Agency (DCAA). NASA relies extensively on DCAA to provide audit and financial advisory services on the billions of dollars worth of contracts NASA awards. GAO assesses NASA's (1) need for an enforcement mechanism to deter contractors from claiming unallowable costs, (2) use of DCAA proposal audit services, (3) involvement in audit planning, (4) oversight of contract audit and administration services, and (5) backlog of contracts awaiting closeout.

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