National Nuclear Security Administration: Laboratoriesäó» Indirect Cost Management Has Improved, but Additional Opportunities Exist

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By David C. Trimble (au)
Year: 2013
Pages: 43
Binding Paperback
ISBN 978-1-4578-4722-6

Product Code: 1457847221

Description

The National Nuclear Security Admin. (NNSA), a semiautonomous agency within the Dept. of Energy (DOE), oversees the nationäó»s nuclear security programs. Management and operating (M&O) contractors manage NNSAäó»s facilities, including its national security laboratories -- Lawrence Livermore, Los Alamos, and Sandia. Each year, M&O contractors spend billions of dollars to manage and operate these laboratories. Costs include both direct costs -- identified with a specific objective or program -- and indirect costs, such as management, administrative, and facility costs. Federal Cost Accounting Standards give M&O contractors flexibility in how costs are classified as direct or indirect and allocated to programs. This report examined (1) whether laboratory M&O contractors' practices differ for allocating indirect costs and, if so, how; (2) the extent to which NNSA ensures that laboratory M&O contractorsäó» allocated indirect costs are accurate; and (3) the extent to which NNSA ensures that laboratory M&O contractorsäó» indirect costs are reasonable. Table and figure. This is a print on demand report.

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