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 2008-01-25 monographic deposited born digital 38 p. GA 1.13:GAO-08-269 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-269 P0b002ee180398383 f:d08269 DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-08-269 machine generated eng fdlp REPORT GAOREPORTS-GAO-08-269 GAO-08-269 Competition Contract administration Contract costs Contract oversight Cost analysis Defense cost control Defense procurement Department of Defense contractors Interagency relations Policy evaluation Private sector Procurement policy Procurement practices Reporting requirements Risk assessment Risk management Subcontractors Other Written Product A80149 One-third of the Department of Defense's (DOD) fiscal year 2006 spending on goods and services was for subcontracts. Concerns have been raised among DOD auditors and Congress about the potential for excessive pass- through charges by contractors that add little or no value when work is subcontracted. To better understand this risk, Congress mandated that GAO assess the extent to which DOD may be vulnerable to these charges. This report examines (1) DOD's approach to assessing the risk of excessive pass-through charges when work is subcontracted, (2) the strategies selected private sector companies use to minimize risks of excessive pass-through charges when purchasing goods and services, and (3) DOD's interim rule to prevent excessive pass-through charges. GAO's work is based on analysis of 32 fiscal year 2005 DOD contract actions at 10 DOD top contracting locations and discussions with DOD acquisition policy, audit, and contracting officials, including Defense Contract Audit Agency (DCAA) and Defense Contract Management Agency (DCMA) staff. GAO also interviewed nine selected private sector companies with diverse contracting experience. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-269/html/GAOREPORTS-GAO-08-269.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-269/pdf/GAOREPORTS-GAO-08-269.pdf GAO-08-269 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-269 Other Written Product GAO-08-269; Defense Contracting: Contract Risk a Key Factor in Assessing Excessive Pass-Through Charges; Competition Contract administration Contract costs Contract oversight Cost analysis Defense cost control Defense procurement Department of Defense contractors Interagency relations Policy evaluation Private sector Procurement policy Procurement practices Reporting requirements Risk assessment Risk management Subcontractors Public Law 108-136 Public Law 109-364