History of the Defense Contract Audit AgencyU.S. Department of Defense, Defense Contract Audit Agency, 1976 - 103 Seiten |
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Häufige Begriffe und Wortgruppen
action Air Force areas ASPR Committee assigned Assistant Secretary audit activities Audit Advisory Council audit organizations audit reports audit services auditors Benjamin Gold Comptroller Congress consolidation continued Contract Audit Advisory Contract Audit Agency contract audit function contract price contracting officer contractors coordination Cost Accounting Standards cost or pricing cost principles Cutler-Hammer DCAA report DCAA's DCAS DCIA defective pricing reviews Defense Comptroller Defense Contract Audit Department of Defense Deputy Director discussed effective effort established estimating systems evaluation Federal fixed-price contracts Government Government-wide Headquarters implementation improve initial inspection internal audit issued major manpower Memorandum military departments NASA Navy non-DoD OASD(C operations performance postaward audits price proposals pricing data problems procedures procurement and contract procurement process Public Law recommendations regional offices requests responsibility result revised Secretary of Defense staff Subcommittee subcontractors submitted summary reports surveys task group termination
Beliebte Passagen
Seite 1-5 - Act shall include a clause to the effect that the Comptroller General of the United States or any of his duly authorized representatives shall, until the expiration of three years after final payment, have access to and the right to examine any directly pertinent books, documents, papers, and records of the contractor or any of his subcontractors engaged in the performance of and...
Seite 1-4 - Act, but any subdivision of any contract or subcontract involving an amount in excess of $10,000 shall be subject to the conditions herein prescribed.
Seite IR-10 - Acceptability of incurred costs and estimates of cost to be incurred as represented by contractors incident to the award, negotiation, modification, change, administration, termination, or settlement of contracts. "3. Adequacy of financial or accounting aspects of contract provisions. "4. Adequacy of contractors' accounting and financial management systems, adequacy of contractors' estimating procedures and adequacy of property controls.
Seite 1-5 - The President may authorize any department or agency of the Government exercising functions in connection with the prosecution of the war effort, in accordance with regulations prescribed by the President for the protection of the interests of the Government, to enter into contracts and into amendments or modifications of contracts heretofore or hereafter made and to make advance, progress, and other payments thereon...
Seite 1-5 - ... a clause to the effect that the Comptroller General of the United States or any of his duly authorized representatives shall, until the expiration of three years after final payment, have access to and the right to examine any directly pertinent books, documents, papers, and records of the contractor or any of his subcontractors engaged in the performance of, and involving transactions related to such contracts or subcontracts...
Seite IR-10 - The purpose of contract audit is to assist in achieving the objective of prudent contracting by providing those responsible for procurement and contract administration with financial information and advice on proposed or existing contracts and contractors, as appropriate.
Seite IR-10 - Audit, examine and/or review contractors' and subcontractors' accounts, records, documents, and other evidence; systems of internal control; accounting, costing, and general business practices and procedures; to the extent and in whatever manner is considered necessary to permit proper performance of the other functions described in B through J below.
Seite IE-13 - As a result of this testimony, an amendment was made to the hill which provided that the Comptroller General, in cooperation with the Secretary of Defense and the Director of the Bureau of the Budget, shall : "* * * undertake a study to determine the feasibility of applying uniform cost accounting standards to be used in all negotiated prime contract and subcontract defense procurements of $100,000 or more.
Seite 1-5 - USC 310 (1)) (giving the Government the right to inspect the plant and audit the books of certain Contractors), shall apply to the plant, books, and records of any contractor with whom a defense contract has been placed at any time after the declaration of emergency on September 8, 1939, and before the termination of the present war: Provided, That, for the purpose of this title, the term "defense contract...