One-third of the DoD FY 2006 spending on goods and services was for subcontracts. Concerns have been raised among DoD auditors and Congress about the potential for excessive pass-through charges by contractors that add little or no value when work is subcontracted. To better understand this risk, this report assesses the extent to which DoD may be vulnerable to these charges, and examines: (1) DoD¿s approach to assessing the risk of excessive pass-through charges when work is subcontracted; (2) the strategies that selected private sector companies use to minimize risks of excessive pass-through charges when purchasing goods and services; and (3) DoD¿s interim rule to prevent excessive pass-through charges. Illustrations.
Competition is a critical tool for achieving the best return on the government's investment. While federal agencies are generally required to award contracts on the basis of full and open competition, they are permitted to award non-competitive contracts in certain situations. Agencies are also required to establish competition advocates to promote competition. This report assessed: (1) trends in non-competitive contracts and those receiving only one offer when competed; (2) exceptions to and factors affecting competition; (3) whether contracting approaches reflected sound procurement practices; and (4) how agencies are instituting the competition advocate role. Charts and tables. This is a print on demand publication.
This is a print on demand edition of a hard to find publication. In FY 2009, DoD spent nearly $384 billion on contracts. This investment, representing over 70% of total gov¿t. contract spending, highlights the great need to better manage risk in acquisitions. But DoD has not always managed risks effectively: major systems continue to take longer to develop, cost more, and deliver fewer quantities and capabilities than originally planned. In addition, poorly managed growth in services spending has contributed to disappointing program outcomes. This testimony focuses on: (1) planning of DoD's acquisitions; (2) contract types and the award process, incl. bid protests; (3) outcomes of major acquisition programs; and (4) acquisition and contractor workforce mgmt. It also highlights relevant reforms in each area.
Addresses the challenges DoD faces to improve the efficiency and effectiveness of its weapon systems acquisition and contract mgmt. Weapon systems programs continue to take longer to develop, cost more, and deliver fewer quantities and capabilities than originally planned. DoD also continues to face challenges managing service contracts and contractors. The current fiscal environment combined with operational demands elevates the need to improve weapon systems acquisition and contract mgmt. DoD has taken steps in response to recommendations made over the past decade. DoD needs to: translate policy into practice; ensure steps undertaken result in intended outcomes; and conduct a reexamination of its reliance on contractors. Illus.
This is a print on demand edition of a hard to find publication. Many federal contractors establish offshore subsidiaries to take advantage of labor and market conditions. They also use offshore subsidiaries to reduce their U.S. tax burdens. In 2008, Congress passed the Heroes Earnings Assistance and Relief Tax (HEART) Act which resulted in contractor offshore subsidiaries paying certain payroll taxes for U.S. personnel working abroad. This report is on the rationales, implications, and costs and benefits of defense contractors' use of offshore subsidiaries. The report: (1) assessed trends and purposes for contractors' offshore subsidiaries; (2) identified how contractors use subsidiaries to support defense contracts; (3) assessed DoD's oversight of contractors' use of offshore subsidiaries. Charts and tables.
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