United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office National Security and International Affairs Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1994-09-30 monographic deposited born digital GA 1.13:NSIAD-94-229 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-94-229 P0b002ee180378a05 f:ns94229 DGPO 2010-08-12 2011-03-24 GAOREPORTS-NSIAD-94-229 machine generated eng fdlp REPORT GAOREPORTS-NSIAD-94-229 NSIAD-94-229 Auditing procedures Federal procurement Overhead costs Contract costs Audits Questionable payments Aerospace contracts Contract monitoring Management information systems Interagency relations Letter Report NSIAD

This report examines the National Aeronautics and Space Administration's (NASA) management and use of audit support provided by the Defense Department's Defense Contract Audit Agency (DCAA). NASA relies extensively on DCAA to provide audit and financial advisory services on the billions of dollars worth of contracts NASA awards. GAO assesses NASA's (1) need for an enforcement mechanism to deter contractors from claiming unallowable costs, (2) use of DCAA proposal audit services, (3) involvement in audit planning, (4) oversight of contract audit and administration services, and (5) backlog of contracts awaiting closeout. https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-94-229/html/GAOREPORTS-NSIAD-94-229.htm GAO/NSIAD-94-229 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-94-229 Letter Report GAO/NSIAD-94-229; NASA Contract Management: Improving the Use of DCAA's Auditing Services; Auditing procedures Federal procurement Overhead costs Contract costs Audits Questionable payments Aerospace contracts Contract monitoring Management information systems Interagency relations Title 10 Section 2324 10 U.S.C. 2324