Download or read book Review of Allowable Costs in Overhead Submission of Defense Contractors written by United States. Congress. House. Committee on Armed Services. Subcommittee on Seapower and Strategic and Critical Materials and published by . This book was released on 1985 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Review of Allowable Costs in Overhead Submission of Defense Contractors Joint Hearings written by and published by . This book was released on 1986 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Contract Pricing written by United States. General Accounting Office and published by . This book was released on 1992 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Breviarium aus dem Franziskaner Orden BSB Clm 28803 written by and published by . This book was released on with total page 1158 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Contractor Overhead Costs written by United States. General Accounting Office and published by . This book was released on 1994 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ambiguous Federal Acquisition Regulation Criteria on Defense Contractors Public Relations Costs written by GENERAL ACCOUNTING OFFICE WASHINGTON DC NATIONAL SECURITY AND INTERNATIONAL AFFAIRS DIV. and published by . This book was released on 1984 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: This GAO report focuses on the need to strengthen the criteria governing allowability of defense contractors' public relations (PR) costs. This hearing focused on such expenses as advertising; selling; entertainment; and trade, business, technical, and professional activity costs. Recently, DoD reviewed contracting officer final overhead cost settlements at 12 contracting activities. GAO work was performed in accordance with generally accepted government standards. In reviewing the settlements, we observed what we believe is a fundamental problem in the way these costs are treated in determining whether or not they are allowable. The problem lies in the ambiguity of certain Federal Acquisition Regulation (FAR) criteria for determining what is an allowable contract cost. This ambiguity causes contractors, the Defense Contract Audit Agency (DCAA), and contracting officers to have differing interpretations on allowability.
Download or read book Contract Pricing written by United States. General Accounting Office and published by . This book was released on 1993 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Guide for Monitoring Contractors Indirect Cost written by United States. Office of the Assistant Secretary of Defense (Installations and Logistics) and published by . This book was released on 1974 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Information for Contractors written by and published by . This book was released on 1998 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cost Accounting Standard 414 written by United States. General Accounting Office and published by . This book was released on 1987 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Contract Pricing written by United States. General Accounting Office and published by . This book was released on 1990 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Scrapbook of Irish Poems written by and published by . This book was released on 1863 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: The scrapbook contains Irish poems clipped from newspapers, 1863-1899, a handwritten index to some of the poems, two mss. poems ("In memory of A.J. McKenna, died 11 April 1872," by J. Chase, Belfast, and "The felons for our land," by Mrs. Forrester), and a business letter, 1922.
Download or read book Pricing and Cost Accounting written by Darrell J. Oyer and published by Berrett-Koehler Publishers. This book was released on 2011-04 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essential reference to help federal contractors negotiate and maintain profitable contracts—Now in its third edition! This is the essential reference to help federal contractors negotiate and maintain profitable contracts—and remain in compliance throughout the life of the contract. Government contracting rules and regulations have changed significantly over the past six years. This new third edition addresses these changes and more: New thresholds for certification of cost and pricing data Revisions in cost accounting standards Implementation of commercial time-and-material and labor-hour contracts New, stringent ethics requirements Impact of stimulus funding Revised cost principles, including excessive pass-through costs, post-retirement benefits, and travel costs Redirected audit initiatives based on the GAO review of DCAA Plus…changed requirements for bidding…pricing…cost accounting…subcontracting…contract modification…all the information you need to be in compliance with the new rules. No other single book provides as much up-to-date federal procurement cost and pricing information in such a concise - yet comprehensive - format.
Download or read book Defense Contract Audit Manual written by United States. Defense Contract Audit Agency and published by . This book was released on 2000 with total page 920 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Contract Pricing written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-07 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: GAO reviewed the Department of Defense's (DOD) use of overhead should-cost reviews, cost monitoring reviews, and operations audits to reduce overhead costs, focusing on the extent to which DOD evaluated the economy and efficiency of contractors' overhead costs. GAO found that: (1) since 1985, the number of overhead should-cost reviews decreased, while the number of less comprehensive reviews increased; (2) from 1987 to 1990, the number of cost-monitoring reviews of overhead costs conducted at the nine contractor sites visited decreased by over 50 percent; (3) from 1985 to 1990, the number of operations audits of overhead costs performed at the nine contractors visited decreased by 37 percent; (4) although those analytical methods have identified significant unnecessary overhead costs, DOD believes that it did not sustain its review effort because of inadequate staffing and a shift in priorities; (5) although essential DOD assessments indicated that overhead should-cost reviews were viable, DOD did not revise its regulations to ensure that the reviews were performed; (6) since 1987, overhead rates at many major DOD contractors have increased while the value of DOD contracts has decreased; (7) anticipated work-force reductions required by recent legislation may further decrease DOD use of economy and efficiency audits; (8) overhead costs may continue to increase if the cost of DOD acquisitions continues to decline; and (9) unless DOD renews its emphasis on reducing overhead costs, those reviews may decline further as the DOD acquisition workforce is reduced.
Download or read book Defense Contract Audit Agency Audits of Indirect Costs at Major Contractors written by and published by . This book was released on 1998 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Federal Acquisition Regulation requires a contractor to submit to the contracting officer a final indirect cost rate proposal reflecting actual cost history for the year. The Defense Contract Audit Agency is required to audit the contractor's incurred cost submission and to issue an advisory report. In addition, Title 10, United States Code, Section 2324, "Allowable Costs Under Defense Contracts"; Title 41, United States Code, Section 256, "Allowability of Costs"; and Cost Accounting Standard 405, "Accounting for Unallowable Costs," require the contractor to properly identity and segregate expressly unallowable costs. Both Federal statutes permit the contracting officer to assess a penalty when the contractor includes expressly unallowable costs or other costs previously determined to be unallowable in the incurred cost submission. (see Appendix C). Therefore, an important purpose of the audit is to identify and report claimed costs that the auditor believes are unallowable under the Federal Acquisition Regulation, advance agreements, and specific contract clauses or are unallowable subject to penalties. In FY 1996, the Defense Contract Audit Agency spent about 1.5 million hours (about 1,000 staff years) auditing about $66 billion in direct and indirect incurred costs at major contractors. A major contractor is one with $70 million or more in annual reimbursable contract costs.
Download or read book Month in Review written by and published by . This book was released on 1995 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
