United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1994-05-25 monographic deposited born digital GA 1.13:AIMD-94-88 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-88 P0b002ee180392f6d f:ai94088 DGPO 2010-08-12 2011-05-04 GAOREPORTS-AIMD-94-88 machine generated eng fdlp REPORT GAOREPORTS-AIMD-94-88 AIMD-94-88 Accounting procedures Human resources utilization Standards evaluation Cost accounting Federal procurement Cost accounting standards compliance Auditing procedures Negotiated procurement Federal agency accounting systems Contract costs Letter Report AIMD Since the newly established Cost Accounting Standards Board began operations in July 1990, it has made minimal progress in resolving pressing cost accounting issues. The Board has completed only three of its original 12 projects, two of which dealt primarily with internal organizational and operational issues. The inherent nature of the Board's work as a standard-setter, where general acceptance is obtained through deliberative due process procedures, makes it hard to measure timeliness. However, the Board's progress has been hampered by limited staffing and inadequate planning and project management. The majority of respondents to GAO's survey of government and industry contracting representatives believed that the Board has been moving too slowly in issuing authoritative guidance and probably has too few staff. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-94-88/html/GAOREPORTS-AIMD-94-88.htm GAO/AIMD-94-88 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-88 Letter Report GAO/AIMD-94-88; Cost Accounting Standards Board: Little Progress Made In Resolving Important Issues; Accounting procedures Human resources utilization Standards evaluation Cost accounting Federal procurement Cost accounting standards compliance Auditing procedures Negotiated procurement Federal agency accounting systems Contract costs