GAO vs. DCAA – And the Winner Is? …Contractors!
Government Contract Costs, Pricing & Accounting Report, Vol. 5, No. 2, pp. 1-6, March 2010
6 Pages Posted: 1 Jun 2010
Date Written: March 1, 2010
In July 2008, the Government Accountability Office issued the results of an investigation of hotline complaints of Defense Contract Audit Agency management inappropriately removing audit findings from audit reports. Since that time, the relationship between DCAA and contractors has changed. Some would argue for the better, some would argue for the worse. But one thing is clear, DCAA was caught between some in the Senate who wanted DCAA to be tougher on contractors, and some in the Pentagon who may have appeared to agree on the surface, but behind the scenes, may have desired the status quo.
Over the last 18 months, DCAA has endured two GAO reports and a Department of Defense inspector general report that found shortcomings that stemmed from a reduction in staffing and an increased need for audits over the years. The mantra of “more with less” may have led to DCAA taking shortcuts in some instances.
Keywords: DCAA, Defense Contract Audit Agency, GAO, Government Accountability Office, contractors, working-paper documentation, auditing standards, DOD, Department of Defense, management abuse
JEL Classification: K12, K23, K39, H59, H89
Suggested Citation: Suggested Citation