Casius Farman Posted June 1, 2010 Report Share Posted June 1, 2010 To my recollection, there is an ASBCA case related to DCAA having acces to Contractor's Internal Audit reports. I believe it involved Martin Marietta, Co. If anyone is familiar with the case, and could point me in a direction where I might locate it, I would be grateful. And yes, I did Google it before posting here. Link to comment Share on other sites More sharing options...
Guest Vern Edwards Posted June 1, 2010 Report Share Posted June 1, 2010 Martin Marietta Corp., 87-2 BCA ? 19875, ASBCA No. 31255, reconsid. denied, ASBCA 31255, 88-1 BCA ? 20422. You'd better be careful about what you do with this information. The decision is old. There is more recent litigation about the matter that goes all the way to the 4th Circuit, and there is a lot of commentary. You might want to see the article by Steven Briggerman in the May 2009 edition of The Nash & Cibinic Report, entitled, "New DCAA Guidance: "Denial Of Access" And Audits Of Internal Control Systems." Link to comment Share on other sites More sharing options...
Casius Farman Posted June 2, 2010 Author Report Share Posted June 2, 2010 Thank you, Verne! Link to comment Share on other sites More sharing options...
Casius Farman Posted June 2, 2010 Author Report Share Posted June 2, 2010 Sorry, That should have been Vern! Link to comment Share on other sites More sharing options...
Guest Vern Edwards Posted June 2, 2010 Report Share Posted June 2, 2010 Oh, I'll respond to anything. Link to comment Share on other sites More sharing options...
here_2_help Posted June 4, 2010 Report Share Posted June 4, 2010 Another resource to consider would be Karen Manos' article, "Caveat Contractor: DCAA?s New Audit Guidance on the Sarbanes-Oxley Act and Contractor Internal Controls,? 80 FCR 19, Nov. 25, 2003. In that article, Ms. Manos discussed US v. Newport News, 837 F.2d. 162 (4th Cir. 1988), U.S. v. Westinghouse, 788 F.2d. 164 (3rd Cir. 1986), and US v. MIT , 129 F.3d. 681 (1st Cir. 1997). A more recent (May 2010) article in West's Government Contract Costs, Accounting & Pricing Report discussing DCAA audits of contractor ethics and business conduct programs cited the same cases, and noted: "... courts generally have held that DCAA?s power to compel production of documents is limited to financial and cost records, and 'other objective factual information concerning contract costs, such as invoices, vouchers, and time logs, rather than ? subjective assessments.' The power of the DOD IG to compel document production has been accorded more deference, however. The DOD IG?s 'broad powers to seek out fraud and waste in agency operations and programs' was deemed sufficient to compel production of a contractor?s internal audit reports." Hope this helps. Link to comment Share on other sites More sharing options...
Recommended Posts