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 1996-09-05 monographic deposited born digital 13 p. GA 1.13:NSIAD-96-191 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-96-191 P0b002ee1803860cf f:ns96191 DGPO 2010-08-12 2011-03-24 GAOREPORTS-NSIAD-96-191 machine generated eng fdlp REPORT GAOREPORTS-NSIAD-96-191 NSIAD-96-191 Department of Defense contractors Defense cost control Overhead costs Defense contracts Defense procurement Contract administration Letter Report NSIAD Pursuant to a legislative requirement, GAO reviewed the restructuring costs for 17 Department of Defense (DOD) projects, focusing on whether: (1) the DOD certification process complies with DOD regulations; (2) projected savings are in line with original estimates; and (3) project restructuring has resulted in lower DOD contract prices.<p/>GAO found that: (1) the five restructuring projects reviewed comply with DOD regulations; (2) one DOD contractor has submitted restructuring proposals that indicate a net reduction of projected overhead costs for applicable business segments; (3) there is a savings of $1.50 to $7.00 for every dollar DOD invests in contractor restructuring costs; (4) certified savings for the five projects reviewed represent 88 percent of the contractor's original estimate and savings for the last three projects represent 10 percent of the original estimate; (5) these savings are lower than initially estimated because the contractor reduced its projection savings in the restructuring proposals; (6) projected overhead costs are lower in those business segments where the five projects are being executed; (7) the contractor has reduced DOD projected overhead costs by $2.01; and (8) this reduction has resulted in lower overhead rates for certain business segments and procurement activities. https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-96-191/html/GAOREPORTS-NSIAD-96-191.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-96-191/pdf/GAOREPORTS-NSIAD-96-191.pdf GAO/NSIAD-96-191 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-96-191 Letter Report GAO/NSIAD-96-191; Defense Restructuring Costs: Projected and Actual Savings from Martin Marietta Acquisition of GE Aerospace; Department of Defense contractors Defense cost control Overhead costs Defense contracts Defense procurement Contract administration Public Law 103-337