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035 a| (Sirsi) o713660879;

040 a| DTICEc| DTICEd| GPOd| UtOrBLW;

043 a| n-us---;

049 a| ERE#;

074 a| 0546-D-01 (online);

086 0 a| GA 1.5/2:GAO-11-331 T;

110 1 a| United States.b| Government Accountability Office.=| ^A580995;

245 10 a| Contract audits :b| role in helping ensure effective oversight and reducing improper payments : testimony before the Subcommittee on Contracting Oversight, Committee on Homeland Security and Governmental Affairs, U.S. Senate /c| statement of Jeanette M. Franzel, Gayle L. Fischer.;

246 30 a| Role in helping ensure effective oversight and reducing improper payments;

260 a| [Washington, D.C.] :b| U.S. Govt. Accountability Office,c| [2011];

300 a| 1 online resource (30 pages) :b| illustrations.;

336 a| text2| rdacontent;

337 a| computer2| rdamedia;

338 a| online resource2| rdacarrier;

490 1 a| Testimony ;v| GAO-11-331T;

500 a| Title from PDF title screen (viewed Aug. 29, 2011).;

500 a| "For release ... February 1, 2011.";

500 a| Congressional testimony.;

506 a| APPROVED FOR PUBLIC RELEASE.;

520 a| Agencies across the government are increasingly reliant on contractors to execute their missions. With hundreds of billions of taxpayer dollars at stake, the government needs strong controls to provide reasonable assurance that these contract funds are not being lost to improper payments (fraud and errors), waste, and mismanagement. Effective contract oversight, which includes effective internal controls throughout the contracting process, is essential to protecting government and taxpayer interests. Standards for Internal Control in the Federal Government provides the overall framework for internal control, which includes the control environment, risk assessment, control activities, information and communication, and monitoring. Contract auditing is a control mechanism intended to provide those responsible for government procurement with financial information and advice relating to contractual matters and the effectiveness, efficiency, and economy of contractors' operations. Today's testimony describes the (1) contracting cycle and related internal controls, (2) Defense Contract Audit Agency (DCAA) and its role in performing contract audits for the Department of Defense (DOD) and other federal agencies, and (3) risks associated with ineffective contract controls and auditing. GAO's testimony is based on prior reports and testimonies, as listed at the end of this statement.;

504 a| Includes bibliographical references.;

651 0 a| United Statesx| Appropriations and expendituresx| Auditing.=| ^A126810;

650 0 a| Public contractsz| United Statesx| Auditing.=| ^A59253;

650 0 a| Defense contractsz| United Statesx| Auditing.=| ^A21552;

610 10 a| United States.b| Defense Contract Audit Agency.=| ^A425584;

650 17 a| Administration and management.2| scgdst;

650 27 a| Economics and cost analysis.2| scgdst;

650 17 a| Government procurement.2| dtict;

650 17 a| Auditing.2| dtict;

650 17 a| Payment.2| dtict;

650 17 a| Contract administration.2| dtict;

650 27 a| Operational effectiveness.2| scgdst;

650 27 a| Finance.2| scgdst;

650 27 a| Money.2| scgdst;

650 27 a| Risk analysis.2| scgdst;

650 27 a| Management.2| scgdst;

650 27 a| Contracts.2| scgdst;

650 27 a| United states government.2| scgdst;

650 27 a| Department of defense.2| scgdst;

650 27 a| Efficiency.2| scgdst;

653 2 a| GAO REPORTS;

653 2 a| GAO TESTIMONY;

653 2 a| OVERSIGHT;

653 2 a| DCAA(DEFENSE AUDIT AGENCY);

700 1 a| Fischer, Gayle L.?| UNAUTHORIZED;

710 1 a| United States.b| Government Accountability Office.=| ^A580995;

830 0 a| Testimonyv| GAO-11-331 T.=| ^A682308;

856 40 u| https://purl.fdlp.gov/GPO/gpo12077;

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999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 2588584-1001l| JNETm| JOYNERr| Ys| Yt| JNE1DOu| 10/14/2011x| EDOCUMENTz| JERESOURCE;

Contract audits : role in helping ensure effective oversight and reducing improper payments : testimony before the Subcommittee on Contracting Oversight, Committee on Homeland Security and Governmental Affairs, U.S. Senate / statement of Jeanette M. Franzel, Gayle L. Fischer.

Author/creator	United States
Other author	Fischer, Gayle L.
Other author	United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Ad Hoc Subcommittee on Contracting Oversight.
Other author	United States. Government Accountability Office.
Format	Electronic
Publication Info	[Washington, D.C.] : U.S. Govt. Accountability Office, [2011]
Description	1 online resource (30 pages) : illustrations.
Supplemental Content	https://purl.fdlp.gov/GPO/gpo12077
Subjects	United States. Defense Contract Audit Agency. Public contracts--United States. --Auditing. Defense contracts--United States. --Auditing. United States--Appropriations and expenditures. --Auditing.

Portion of title	Role in helping ensure effective oversight and reducing improper payments
Series	Testimony ; GAO-11-331T Testimony GAO-11-331 T. ^A682308
Abstract	Agencies across the government are increasingly reliant on contractors to execute their missions. With hundreds of billions of taxpayer dollars at stake, the government needs strong controls to provide reasonable assurance that these contract funds are not being lost to improper payments (fraud and errors), waste, and mismanagement. Effective contract oversight, which includes effective internal controls throughout the contracting process, is essential to protecting government and taxpayer interests. Standards for Internal Control in the Federal Government provides the overall framework for internal control, which includes the control environment, risk assessment, control activities, information and communication, and monitoring. Contract auditing is a control mechanism intended to provide those responsible for government procurement with financial information and advice relating to contractual matters and the effectiveness, efficiency, and economy of contractors' operations. Today's testimony describes the (1) contracting cycle and related internal controls, (2) Defense Contract Audit Agency (DCAA) and its role in performing contract audits for the Department of Defense (DOD) and other federal agencies, and (3) risks associated with ineffective contract controls and auditing. GAO's testimony is based on prior reports and testimonies, as listed at the end of this statement.
General note	Title from PDF title screen (viewed Aug. 29, 2011).
General note	"For release ... February 1, 2011."
General note	Congressional testimony.
Bibliography note	Includes bibliographical references.
Access restriction	APPROVED FOR PUBLIC RELEASE.
GPO item number	0546-D-01 (online)
Govt. docs number	GA 1.5/2:GAO-11-331 T

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Contract audits : role in helping ensure effective oversight and reducing improper payments : testimony before the Subcommittee on Contracting Oversight, Committee on Homeland Security and Governmental Affairs, U.S. Senate / statement of Jeanette M. Franzel, Gayle L. Fischer.

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