An analysis of internal controls for DoD contract management
Owen, Jared L.
Rendon, Juanita M.
Rendon, Rene G.
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According to a 2010 report, the Department of Defense (DOD) spends over $300 billion each year on contracts to sustain the organization as an operational military force. Since 1992, the Government Accountability Office (GAO) has identified contract management within the DOD as an area for high risk in fraud, waste, abuse, and mismanagement, and the DOD has not provided enough assurance that they are using sound practices in procurement. Failures to meet objectives in cost, schedule, and performance have led to cost overruns, reduced buying power, and a reduction in capabilities throughout contract administration processes. The purpose of this research was to assess internal controls within the DOD contract management processes. This assessment was conducted by analyzing reports from the DOD Inspector General, which noted deficiencies in the contract management processes and weaknesses in the internal control framework. The results of this analysis indicate that, overall, the highest numbers of deficiencies in the DOD were found in Procurement Planning, Solicitation Planning, and Contract Administration. In addition, overall, the highest numbers of weaknesses were found in Contract Environment, Contract Activities, and Risk Assessment. This research may help the DOD address identified problems within internal controls and contract management processes.
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Rendon, Rene G. (Emerald Group Publishing Limited, 2015);Purpose – The purpose of this paper is to present the results of contract management process maturity assessments in the US Navy using a process capability maturity model. The maturity model is used to benchmark an ...
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