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 1999-03-17 monographic deposited born digital 8 p. GA 1.13:NSIAD-99-78 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-99-78 P0b002ee18038c41f f:ns99078 DGPO 2010-08-12 2011-03-28 GAOREPORTS-NSIAD-99-78 machine generated eng fdlp REPORT GAOREPORTS-NSIAD-99-78 NSIAD-99-78 Contractor payments Overpayments Refunds to government Collection procedures Defense audits Contract oversight Internal controls Department of Defense contractors Auditing procedures Privatization Letter Report NSIAD In recent years, the Defense Department (DOD) has conducted a demonstration program to evaluate the feasibility of using private contractors to identify overpayments it has made to vendors. Identifying and recovering overpayments is known as recovery auditing. Late last year, GAO reported that despite DOD's difficulty in recovering about $17 million identified under the program, the concept of recovery auditing offered the potential to identify overpayments. (See GAO/NSIAD-99-12, Dec. 1998.) A House report directed DOD to implement the expanded recovery audit demonstration program of section 388, P.L. 105-85, by selecting at least two commercial functions within its working capital fund and issuing a competitive request for proposal by December 31, 1998. This report provides an initial review of the expanded program. https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-99-78/html/GAOREPORTS-NSIAD-99-78.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-99-78/pdf/GAOREPORTS-NSIAD-99-78.pdf GAO/NSIAD-99-78 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-99-78 Letter Report GAO/NSIAD-99-78; Contract Management: DOD Is Examining Opportunities to Further Use Recovery Auditing; Contractor payments Overpayments Refunds to government Collection procedures Defense audits Contract oversight Internal controls Department of Defense contractors Auditing procedures Privatization Public Law 105-85 H. Rept. 105-532