Department-wide audit of control and management of indirect costs

Technical Report · Tue Jan 12 04:00:00 EST 1993

OSTI ID:10127448

The purpose of this audit was to review the indirect costs of management and operating (M&O) contractors. The Department of Energy`s (DOE) M&O contractors, which operate its facilities, incurred indirect costs totalling an estimated $4 billion during Fiscal Year 1991. However, despite the significance of the indirect cost, DOE was not concerned about these costs until recently because of the captive operating conditions that existed. Since virtually all of the work was performed for the Government, the only concern was the accurate apportionment of the indirect costs to operating programs. Allowability and need were not major concerns. However, the recent escalation in the amount in indirect costs has led questions from within DOE as well as the Congress and the private sector about the propriety, control, and management of indirect costs.

• Research Organization: USDOE Office of Inspector General, Oak Ridge, TN (United States). Eastern Regional Audit Office
• Sponsoring Organization: USDOE, Washington, DC (United States)
• OSTI ID: 10127448
• Report Number(s): DOE/IG--0318; ON: TI93007924; NC: NONE
• Country of Publication: United States
• Language: English

Related Subjects

29 ENERGY PLANNING, POLICY, AND ECONOMY
290000
AUDITS
CONTRACT MANAGEMENT
CONTRACTORS
CONTRACTS
COST
ENERGY PLANNING AND POLICY
MANAGEMENT
US DOE INSPECTOR GENERAL