Selected Provisional Payments Under Regional Defense Contracts

GAO examined selected provisional payments under contracts administered by the Defense Contract Administration Services Region (DCASR), Boston. In conducting its investigation, GAO visited the DCASR regional offices in Boston and the management area offices in Boston and Hartford. The purpose of the visits was to examine the procedures and controls related to provisional approval of contractor reimbursement vouchers. GAO also visited offices of the Defense Contract Audit Agency (DCAA) to examine the procedures related to provisional approval by DCAA of the contractor reimbursement vouchers and to discuss the results of its examinations as related to DCAA.