<mods xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.3" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" ID="P0b002ee1803a1bc9">
<name type="corporate">
 <namePart>United States Government Publishing Office</namePart>
 <role>
  <roleTerm authority="marcrelator" type="text">publisher</roleTerm>
  <roleTerm authority="marcrelator" type="code">pbl</roleTerm>
</role>
 <role>
  <roleTerm authority="marcrelator" type="text">distributor</roleTerm>
  <roleTerm authority="marcrelator" type="code">dst</roleTerm>
</role>
</name>
<name type="corporate">
 <namePart>United States</namePart>
 <namePart>Government Accountability Office</namePart>
 <namePart>National Security and International Affairs Division</namePart>
 <role>
  <roleTerm authority="marcrelator" type="text">author</roleTerm>
  <roleTerm authority="marcrelator" type="code">aut</roleTerm>
</role>
 <description>Government Organization</description>
</name>
<typeOfResource>text</typeOfResource>
<genre authority="marcgt">government publication</genre>
<language>
 <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</language>
<extension>
 <collectionCode>GAOREPORTS</collectionCode>
 <category>Legislative Agency Publications</category>
 <waisDatabaseName>gao</waisDatabaseName>
 <branch>legislative</branch>
 <dateIngested>2010-08-12</dateIngested>
</extension>
<originInfo>
 <publisher>U.S. Government Printing Office</publisher>
 <dateIssued encoding="w3cdtf">2000-06-05</dateIssued>
 <issuance>monographic</issuance>
</originInfo>
<physicalDescription>
 <note type="source content type">deposited</note>
 <digitalOrigin>born digital</digitalOrigin>
 <extent>20 p.</extent>
</physicalDescription>
<classification authority="sudocs">GA 1.13:NSIAD-00-134</classification>
<identifier type="uri">https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-00-134</identifier>
<identifier type="local">P0b002ee1803a1bc9</identifier>
<identifier type="former package identifier">f:ns00134</identifier>
<recordInfo>
 <recordContentSource authority="marcorg">DGPO</recordContentSource>
 <recordCreationDate encoding="w3cdtf">2010-08-12</recordCreationDate>
 <recordChangeDate encoding="w3cdtf">2011-03-24</recordChangeDate>
 <recordIdentifier source="DGPO">GAOREPORTS-NSIAD-00-134</recordIdentifier>
 <recordOrigin>machine generated</recordOrigin>
 <languageOfCataloging>
  <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</languageOfCataloging>
</recordInfo>
<accessCondition type="GPO scope determination">fdlp</accessCondition>
<extension>
 <docClass>REPORT</docClass>
 <accessId>GAOREPORTS-NSIAD-00-134</accessId>
 <reportNumber>NSIAD-00-134</reportNumber>
 <subject>Department of Defense contractors</subject>
 <subject>Overpayments</subject>
 <subject>Defense audits</subject>
 <subject>Contractor payments</subject>
 <subject>Contract oversight</subject>
 <subject>Internal controls</subject>
 <type>Letter Report</type>
 <seriesAbbrev>NSIAD</seriesAbbrev>
</extension>
<titleInfo>
 <title>Contract Management: DOD&apos;s Use of Recovery Auditing</title>
</titleInfo>
<abstract>Pursuant to a congressional request, GAO provided information on the
Department of Defense&apos;s (DOD) use of recovery auditing, a process that
identifies and collects overpayments made to vendors, focusing on DOD&apos;s:
(1) progress in recovering overpayments and the reasons for any delays;
and (2) use of recovery auditing.&lt;p/&gt;GAO noted that: (1) since the program began in 1996, the Defense Supply
Center has collected $5.3 million of the $17.9 million in overpayments
it now recognizes as valid; (2) the Supply Center has written letters to
vendors demanding payments of an additional $4.0 million and continues
to negotiate with other vendors to settle disputed payments; (3) the
collection process has proceeded slowly in part because of the time and
effort required to review disputed claims; (4) in particular, the Supply
Center and vendors disagree over the interpretation of contract
provisions that require vendors who sell brand-name products to
guarantee that prices offered to the government are as good as those
offered to their most favored customers; (5) 34 of the 59 vendors who
have received letters demanding payment have appealed to the Armed
Services Board of Contract Appeals; (6) DOD is expanding its use of
recovery auditing; and (7) since June 1999, six Defense agencies have
contracted for recovery audit services, and a seventh is planning to do
so soon.</abstract>
<location>
 <url displayLabel="HTML rendition" access="raw object">https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-00-134/html/GAOREPORTS-NSIAD-00-134.htm</url>
 <url displayLabel="PDF rendition" access="raw object">https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-00-134/pdf/GAOREPORTS-NSIAD-00-134.pdf</url>
</location>
<identifier type="preferred citation">GAO/NSIAD-00-134</identifier>
<location>
 <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-00-134</url>
</location>
<note>Letter Report</note>
<extension>
 <searchTitle>GAO/NSIAD-00-134; Contract Management: DOD&apos;s Use of Recovery Auditing;
            </searchTitle>
</extension>
<subject>
 <topic>Department of Defense contractors</topic>
 <topic>Overpayments</topic>
 <topic>Defense audits</topic>
 <topic>Contractor payments</topic>
 <topic>Contract oversight</topic>
 <topic>Internal controls</topic>
</subject>
</mods>