United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2001-06-25 monographic deposited born digital 64 p. GA 1.13:GAO-01-623 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-623 P0b002ee18037b007 f:d01623 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-01-623 machine generated eng fdlp REPORT GAOREPORTS-GAO-01-623 GAO-01-623 Cost reimbursement contracts Labor costs Contractor violations Contract oversight Cost accounting standards compliance Advertising Contract administration Contract costs Accounting systems ONDCP National Youth Anti-Drug Media Campaign Other Written Product A01261 This report discusses the Office of National Drug Control Policy's (ONDCP) advertising contract for Phase III of the National Youth Anti-Drug Media Campaign. The contractor for the advertising portion of the Phase III anti-drug media campaign did not properly charge the government for some of the labor costs incurred under the contract. Ogilvy & Mather's submission of time sheets claiming hours that some employees said they did not work on the anti-drug media campaign was clearly improper. Moreover, Ogilvy should not have been awarded a cost accounting standards (CAS)-covered cost-reimbursement government contract until the company had an adequate cost accounting system to support this type of contract. The government poorly managed aspects of the award and administration of the contract. The Department of Health and Human Services (HHS) should not have awarded this cost-reimbursement contract without determining whether the contractor had an adequate cost accounting system that met CAS standards. In addition, HHS should have reviewed the appropriateness of the large amount of money that the contracting officer's technical representative (COTR) recommended be disallowed from the contractor's invoices or arranged for an audit of the contract. The COTR appropriately brought allegations of improper billing to the attention of ONDCP management, but ONDCP management did not take prompt action to investigate the allegations. Moreover, contract administration was impeded because the COTR and contracting officer did not have an effective working relationship. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-623/html/GAOREPORTS-GAO-01-623.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-623/pdf/GAOREPORTS-GAO-01-623.pdf GAO-01-623 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-623 Other Written Product GAO-01-623; Anti-Drug Media Campaign: Aspects of Advertising Contract Mismanaged by the Government; Contractor Improperly Charged Some Costs; Cost reimbursement contracts Labor costs Contractor violations Contract oversight Cost accounting standards compliance Advertising Contract administration Contract costs Accounting systems ONDCP National Youth Anti-Drug Media Campaign