Cost Verification of
Subcontract Cost
Prime Contract Number TIRNO-95-D-00059
September 2002
Reference
Number: 2002-1C-193
This report has cleared the Treasury Inspector General for Tax Administration disclosure review process and information determined to be restricted from public release has been redacted from this document.
September 25, 2002
MEMORANDUM FOR DAVID A. GRANT
DIRECTOR OF PROCUREMENT
INTERNAL REVENUE SERVICE
FROM: Michael R. Phillips
Acting Deputy Inspector General
for Audit
SUBJECT: Cost Verification of Subcontract Cost
Prime Contract Number TIRNO-95- D-00059 (Audit #200210002.031)
In response to
your request, the Defense Contract Audit Agency (DCAA) has compared cost by
task order that was recorded on the prime contractor’s books to the total
subcontractor’s task costs for the prime contractor’s fiscal year (CFY)
2000. The memorandum pertains only to
the performance of agreed-upon procedures.
The DCAA did not perform an examination, and therefore does not express
an opinion.
In summary,
the DCAA stated that the application of agreed-upon procedures disclosed that
the subcontractor’s records support the prime contractor’s claimed CFY 2000
expenses.
The
information in this report should not be used for purposes other than that
intended without prior consultation with the Treasury Inspector General for Tax
Administration regarding its applicability.
If you have any questions, please
contact me at (202) 622-6510 or Daniel R. Devlin, Assistant Inspector General
for Audit (Headquarters Operations and Exempt Organizations Programs), at (202)
622-8500.
Attachment
NOTICE:
The Office of Inspector General for Tax Administration has
no objection to the release of this report, at the discretion of the
contracting officer, to duly authorized representatives of the contractor.
The contractor information contained in this report is
proprietary information. The
restrictions of 18 USC 1905 must be followed in releasing any information to
the public.
This report may not be released without the approval of
this office, except to an agency requesting the report for use in negotiating
or administering a contract with the contractor.
The TIGTA seal was removed due
to its size.