U.S.

DEP

ART

MEN

T O

F TR

AN

SPO

RTAT

ION

Off

ice

of In

spec

tor

Gen

eral

Acc

ount

ing

Syst

ems

and

Vouc

her

Revi

ews

for

Cos

t Rei

mbu

rsem

ent

Con

tract

s

Terr

y Le

tko

-A

udito

r an

d Se

nior

Acq

uisit

ion

Adv

isor

Kath

ryn

Nov

icky

-Pr

ojec

t Man

ager

Fede

ral A

udit

Exec

utiv

e C

ounc

il M

eetin

g -

Apr

il 15

, 201

9

Agen

da

•O

bjec

tives

•A

ccou

ntin

g Sy

stem

s

•In

voic

e Re

view

s

•W

hat F

eder

al A

genc

ies

Can

Do

•W

hat Y

ou C

an D

o

2

Obje

ctiv

es

Obje

ctiv

es

To p

rovi

de a

n un

ders

tand

ing

of

•th

e Fe

dera

l acq

uisit

ion

requ

irem

ents

for

revi

ewin

g ac

coun

ting

syst

ems

and

paym

ents

for

cost

re

imbu

rsem

ent c

ontra

cts,

and

•pr

oced

ures

that

can

be

usef

ul w

hen

test

ing

agen

cies

’ co

mpl

ianc

e w

ith th

ese

requ

irem

ents.

4

Acco

untin

g Sy

stem

s

Ade

quac

y of

Acc

ount

ing

Syst

ems

Con

trac

tor’s

acc

ount

ing

syst

em:

A

sys

tem

of

acco

untin

g m

etho

ds, p

roce

dure

s, an

d co

ntro

ls es

tabl

ished

to g

athe

r, re

cord

, cla

ssify

, an

alyz

e, s

umm

ariz

e, in

terp

ret,

and

pres

ent a

ccur

ate

and

timel

y fin

anci

al d

ata

for

repo

rtin

g in

com

plia

nce

with

app

licab

le la

ws,

regu

latio

ns, a

nd m

anag

emen

t de

cisio

ns.

6

Ade

quac

y of

Acc

ount

ing

Syst

ems

Acc

ordi

ng to

a r

ecen

t Gov

ernm

ent A

ccou

ntab

ility

Off

ice

repo

rt

(Con

trac

tor

Busin

ess

Syst

ems:

DO

D N

eeds

Bet

ter

Info

rmat

ion

to

Mon

itor

and

Ass

ess

Revi

ew P

roce

ss,(

GAO

-19-

212)

):

C

ontr

acto

rs’ a

ccou

ntin

g sy

stem

s pr

oduc

e cr

itica

l dat

a th

at

Gov

ernm

ent a

genc

ies

can

use

to n

egot

iate

and

man

age

cont

ract

s.

Th

ese

syst

ems

also

hel

p ag

enci

es p

rote

ct F

eder

al f

unds

fro

m

was

te, f

raud

, and

abu

se.

7

Ade

quac

y of

Acc

ount

ing

Syst

ems

The

Fede

ral A

cqui

sitio

n Re

gula

tion

(FA

R) re

quire

s ag

enci

es to

as

sess

con

trac

tors

’ acc

ount

ing

syst

ems

befo

re a

war

ding

hi

gh-r

isk c

ost-

reim

burs

emen

t con

tract

s or

task

ord

ers

(FA

R 16

.301

-3(a

)(3)).

Th

is re

quire

men

t is

inte

nded

to m

itiga

te r

isk a

nd

redu

ce th

e G

over

nmen

t’s s

usce

ptib

ility

to im

prop

er

paym

ents

or

othe

r bi

lling

err

ors.

8

Ade

quac

y of

Acc

ount

ing

Syst

ems

To v

alid

ate

the

adeq

uacy

of

a co

ntra

ctor

’s a

ccou

ntin

g sy

stem

, man

y Fe

dera

l age

ncie

s re

ques

t opi

nion

s fr

om th

e D

efen

se C

ontra

ct A

udit

Age

ncy

(DC

AA

).

To

det

erm

ine

whe

ther

a c

ontr

acto

r’s a

ccou

ntin

g sy

stem

is

adeq

uate

for

Fede

ral a

war

ds, D

CA

A r

elie

s on

aud

its

perf

orm

ed n

o m

ore

than

3 y

ears

prio

r to

a c

ontra

ct a

war

d.

Th

is 3-

year

tim

efra

me

sugg

ests

that

it is

a b

est p

ract

ice

for

agen

cies

to r

evie

w c

ontr

acto

rs’ a

ccou

ntin

g sy

stem

son

a

regu

lar

basis

.

9

Ade

quac

y of

Acc

ount

ing

Syst

ems

Dur

ing

an o

n-go

ing

OIG

aud

it, w

e fo

und

that

an

agen

cy a

war

ded

a m

aste

r co

ntra

ct b

ased

on

a co

st a

ccou

ntin

g ad

equa

cy d

eter

min

atio

n th

at w

as o

ver

3 ye

ars

old.

Alth

ough

this

is al

low

ed, i

t is

not a

bes

t pr

actic

e.

Th

e co

ntra

ct f

ile c

onta

ined

a le

tter

from

DC

AA

sta

ting

that

be

caus

e of

the

lack

of

a cu

rren

t aud

it, D

CA

A c

ould

not

pro

vide

an

opi

nion

on

the

adeq

uacy

of

the

cont

ract

or’s

cost

acc

ount

ing

syst

em.

Th

e ag

ency

aw

arde

d th

e co

ntra

ctor

thre

e ta

sk o

rder

s to

talin

g $7

.6 m

illio

n—5

year

s af

ter

DC

AA

issu

ed it

s op

inio

n on

the

acco

untin

g sy

stem

.

10

Ade

quac

y of

Acc

ount

ing

Syst

ems

The

agen

cy p

ut it

self

at r

isk f

or p

ayin

g un

allo

wab

le, u

nallo

cabl

e,

and

unre

ason

able

cos

ts. F

or e

xam

ple,

In

Mar

ch 2

013

and

Febr

uary

201

7, th

e co

ntra

ctor

rea

ched

two

settl

emen

ts w

ith th

e D

epar

tmen

t of

Just

ice

on th

e be

half

of o

ther

Fe

dera

l age

ncie

s du

e to

tim

ecar

d fr

aud

and

impr

oper

ly b

illed

ov

erhe

ad ra

tes.

Th

e M

arch

201

3 se

ttlem

ent r

equi

red

the

cont

ract

or to

im

prov

e its

acc

ount

ing

syst

em to

det

ect a

nd d

eter

tim

ecar

d fr

aud.

11

Ade

quac

y of

Acc

ount

ing

Syst

ems

If a

cont

ract

or h

as n

o cu

rren

t aud

it av

aila

ble,

CO

s m

ay tu

rn to

oth

er

optio

ns to

ens

ure

that

they

aw

ard

cont

ract

ors

with

ade

quat

e ac

coun

ting

syst

ems

and

redu

ce th

e ris

k of

impr

oper

pay

men

ts.

FA

R 15

.404

-1 r

efer

ence

s se

vera

l risk

miti

gatio

n te

chni

ques

, in

clud

ing

Re

ques

ting

field

pric

ing

assis

tanc

e,

Re

ques

ting

surv

ey o

r ac

coun

ting

syst

em r

evie

ws,

and

St

reng

then

ing

invo

ice

revi

ew p

roce

dure

s an

d ov

ersig

ht.

12

Invo

ice R

evie

ws

Invo

ice

Revi

ews

Th

e G

over

nmen

t mak

es p

aym

ents

to a

con

tract

or a

s w

ork

prog

ress

es in

am

ount

s de

term

ined

to b

e al

low

able

by

the

cont

ract

ing

offic

er (F

AR

31.2

16-7

, Pay

men

t Cla

use)

.

Th

e FA

R’s

Paym

ent C

laus

e al

so s

tate

s th

at th

e co

ntra

ctor

m

ay s

ubm

it to

an

auth

oriz

ed r

epre

sent

ativ

e of

the

cont

ract

ing

offic

er, i

n fo

rm a

nd r

easo

nabl

e de

tail

as th

e re

pres

enta

tive

requ

ires,

an in

voic

e or

vou

cher

sup

port

ed

by a

sta

tem

ent o

f th

e cl

aim

ed a

llow

able

cos

ts (F

AR

31.2

16-7

).

14

Invo

ice R

evie

ws

In o

rder

to d

eter

min

e th

e al

low

abili

tyof

cos

ts, th

e C

O

or th

e C

O’s

repr

esen

tativ

e m

ust

ev

alua

te s

uppo

rtin

g in

form

atio

n fo

r bo

th

di

rect

cos

tssu

ch a

s di

rect

labo

r an

d m

ater

ials,

an

d

al

loca

ted

indi

rect

cos

tssu

ch a

s ov

erhe

ad a

nd

gene

ral a

nd a

dmin

istra

tive

cost

s.

15

Invo

ice R

evie

ws

Dir

ect C

osts

Supp

ort f

or d

irect

labo

r ca

n in

clud

e tim

eshe

ets

and

payr

oll

reco

rds.

Su

pplie

r in

voic

es c

an s

uppo

rt m

ater

ials

char

ges.

Ve

rific

atio

ns c

an o

ccur

thro

ugh:

D

CA

A a

udits

,

ot

her

audi

ts, o

r

pe

riodi

c su

ppor

t atta

ched

to c

ontra

ctor

s’ in

voic

es.

16

Invo

ice R

evie

ws

Indi

rect

Cos

ts

FAR

31.2

16-7

and

FA

R 42

.7 c

onta

in s

peci

fic

inst

ruct

ions

for

re

view

ing

indi

rect

cos

ts o

n in

terim

vou

cher

s, an

d

es

tabl

ishin

g fin

al in

dire

ct r

ates

.

17

Invo

ice R

evie

ws

A

llow

able

indi

rect

cos

ts sh

all b

e ob

tain

ed b

y ap

plyi

ng

indi

rect

cos

t rat

es e

stab

lishe

d in

acc

orda

nce

with

FA

R 31

.216

-7 (d

).

A

sin

gle

agen

cy s

hall

be r

espo

nsib

le fo

r es

tabl

ishin

g fin

al

indi

rect

cos

t rat

esfo

r ea

ch b

usin

ess

unit.

The

se ra

tes

shal

l be

bin

ding

on

all a

genc

ies

(FA

R 42

.7).

Bi

lling

rat

es a

nd f

inal

indi

rect

cos

t rat

es s

hall

be u

sed

to

reim

burs

e in

dire

ct c

osts

und

er c

ost r

eim

burs

emen

t co

ntra

cts.

18

Invo

ice R

evie

ws:

Billi

ng R

ates

on

Inte

rim

Invo

ices

The

cont

ract

ing

offic

er, C

ontra

ctin

g A

dmin

istra

tive

Off

icia

l (C

AO)

or a

udito

r re

spon

sible

for

esta

blish

ing

the

final

indi

rect

cos

t rat

es

shal

l also

be

resp

onsib

le fo

r de

term

inin

g th

e bi

lling

rate

.

Th

e C

O, C

AO, o

r au

dito

r sh

all

es

tabl

ish b

illin

g ra

tes

on th

e ba

sis o

f a

rece

nt r

evie

w, p

revi

ous

rate

aud

its, o

r ex

perie

nce,

and

ensu

re th

at th

e bi

lling

rat

es a

re a

s cl

ose

as p

ossib

le to

the

final

in

dire

ct r

ates

ant

icip

ated

for

the

fisca

l per

iod

as a

djus

ted

for

any

unal

low

able

cos

ts (i

nclu

des

use

of d

ecre

men

t fac

tors

).

19

Invo

ice R

evie

ws:

Cost

s

Usu

ally

, DC

AA

is th

e re

spon

sible

Gov

ernm

ent a

udit

agen

cy.

H

owev

er, D

CA

A m

ay d

eclin

e re

ques

ts fo

r se

rvic

es

on a

cas

e-by

-cas

e ba

sis (

FAR

42.1

01).

C

ontra

ctin

g of

ficer

s m

ay r

eque

st a

udit

serv

ices

di

rect

ly f

rom

a r

espo

nsib

le a

udit

agen

cy li

sted

in

the

Dire

ctor

y of

Fed

eral

Con

tract

Aud

it O

ffic

es.

20

Invo

ice R

evie

ws:

Cost

s

The

FAR’

s Pa

ymen

t Cla

use

addr

esse

s tw

o ar

eas:

in

terim

rei

mbu

rsem

ent o

f co

sts

(vou

cher

s), a

nd

de

term

inat

ion

of f

inal

indi

rect

rat

es.

Inte

rim a

nd f

inal

cos

ts m

ust b

e al

low

able

. The

CO

is r

espo

nsib

le f

or

deci

ding

how

to e

nsur

e co

sts

are

allo

wab

le a

nd w

heth

er f

ield

(a

udit/

CAO

) ass

istan

ce is

nee

ded.

For

verif

icat

ion

of in

terim

vou

cher

s, C

Os

may

re

ques

t aud

it se

rvic

es f

rom

DC

AA

or

the

CAO

,

re

ques

t an

audi

t fro

m a

CPA

firm

, or

es

tabl

ish in

tern

al p

roce

dure

s to

mak

e a

dete

rmin

atio

n.21

Invo

ice R

evie

ws:

Com

plia

nce

and

Veri

ficat

ion

of In

teri

m V

ouch

ers

CO

s’ m

etho

ds a

nd e

xten

t of

com

plia

nce

verif

icat

ion

for

appr

ovin

g pa

ymen

ts d

iffer

s sig

nific

antly

with

in a

nd a

mon

g ag

enci

es.

M

any

agen

cies

issu

e po

licie

s an

d ha

ve d

etai

led

proc

edur

es

on th

e st

eps

to ta

ke to

ver

ify o

r de

term

ine

whe

ther

cos

ts a

re

allo

wab

le a

nd r

eim

burs

able

.

O

ther

age

ncie

s re

ly o

n a

cont

ract

ing

offic

er’s

repr

esen

tativ

e (C

OR)

, who

wor

ks o

n or

with

the

prog

ram

. Fre

quen

tly, t

he

CO

R de

cide

s on

spe

cific

ste

ps to

per

form

.

22

Invo

ice R

evie

ws:

Co

mpl

ianc

e an

d Ve

rific

atio

n of

Inte

rim

Vou

cher

s

For

DO

D, D

CA

A u

sual

ly r

evie

ws

vouc

hers

. DC

AA

use

s sa

mpl

ing,

th

ough

its

sam

plin

g m

etho

d ha

s va

ried

and

chan

ged

in r

ecen

t ye

ars.

D

OT

does

not

use

DC

AA

for

inte

rim v

ouch

er r

evie

ws.

O

ther

age

ncie

s al

so m

ay n

ot u

se D

CA

A.

W

e ha

ve fo

und

that

the

use

of s

uppo

rtin

g re

cord

s va

ries.

D

ocum

ente

d re

view

s of

invo

ices

fre

quen

tly a

re n

ot in

clud

ed

in th

e ei

ther

con

tract

or

paym

ent f

iles.

23

Invo

ice R

evie

ws:

Inte

rnal

Con

trol

Wea

knes

ses

in In

teri

m V

ouch

er

Revi

ews

Dur

ing

rece

nt a

udits

, we

have

iden

tifie

d w

eakn

esse

s in

inte

rim

vouc

her

revi

ews.

A

s pr

evio

usly

des

crib

ed, a

con

tract

or w

as a

war

ded

mul

tiple

cos

t re

imbu

rsem

ent t

ask

orde

rs o

ver

5 ye

ars.

How

ever

, the

CO

s di

d no

t req

uest

aud

its o

f vo

uche

rs o

r in

curr

ed c

osts

(fin

al r

ates

), or

de

term

ine

whe

ther

the

acco

untin

g an

d bi

lling

sys

tem

s w

ere

adeq

uate

.

Th

e st

atus

of

the

acco

untin

g sy

stem

was

not

det

erm

ined

prio

r to

co

ntra

ct a

war

d an

d pu

nitiv

e ac

tions

wer

e ta

ken

by D

OJ

agai

nst t

he

cont

ract

or d

ue to

bill

ing

irreg

ular

ities

and

fra

udul

ent p

ract

ices

.

oTh

e co

ntra

ctor

bill

ed h

ighe

r ov

erhe

ad ra

tes

inst

ead

of lo

wer

on-

site

over

head

rate

s, an

d al

so b

illed

hou

rs in

exc

ess

of th

ose

docu

men

ted

in e

mpl

oyee

tim

eshe

ets.

24

Invo

ice R

evie

ws:

Inte

rnal

Con

trol

Wea

knes

ses

in In

teri

m V

ouch

er

Revi

ews

Th

e bu

ying

/con

tract

ing

offic

e di

d no

t det

erm

ine

wha

t in

dire

ct r

ates

wer

e be

ing

bille

d.

Th

is de

term

inat

ion

coul

d ha

ve b

een

easil

y do

ne s

ince

the

cont

ract

or a

nd th

e D

efen

se C

ontra

ct M

anag

emen

t Age

ncy

had

esta

blish

ed p

rovi

siona

l bill

ing

rate

s fo

r bi

lling

age

ncie

s.

Th

e C

O d

id r

equi

re ti

mes

heet

s to

sup

port

dire

ct la

bor

char

ges.

How

ever

, alth

ough

we

exam

ined

onl

y on

e in

voic

e,

we

foun

d th

at th

e ho

urs

bille

d on

that

invo

ice

exce

eded

th

e ho

urs

on th

e tim

eshe

ets.

D

OT

was

rei

mbu

rsed

for

the

over

bill

ing.

25

Invo

ice R

evie

ws:

Inte

rnal

Con

trol

Wea

knes

ses

in In

teri

m V

ouch

er

Revi

ews

O

ther

invo

ice

prob

lem

s th

at o

ccur

red:

Su

bcon

tract

or in

voic

es w

ere

not r

ecei

ved

or v

erifi

ed.

In

adeq

uate

rev

iew

s of

inte

rim in

voic

es w

ere

exac

erba

ted

in th

e ab

senc

e of

incu

rred

cos

t aud

its.

U

ncle

ar b

asis

for

the

CO

’s de

term

inat

ion

that

the

cost

s fo

r th

e ta

sk o

rder

s w

ere

allo

wab

le.

H

otlin

e co

mpl

aint

s ab

out b

illin

g pr

oble

ms.

26

Invo

ice R

evie

ws:

Audi

ts o

f Di

rect

Cos

ts a

nd F

inal

Indi

rect

Rat

es

Whe

n a

cont

ract

or h

as a

t lea

st o

ne D

OD

cos

t typ

e co

ntra

ct th

at

incu

rred

cos

ts d

urin

g a

fisca

l yea

r, D

CA

A w

ill v

erify

incu

rred

co

sts/

final

rat

es.

W

hen

a co

ntra

ctor

has

no

DO

D c

ontra

cts,

civi

lian

agen

cies

hav

e a

num

ber

of c

ompl

ianc

e op

tions

avai

labl

e. T

hey

may

as

k D

CA

A to

per

form

an

audi

t of

the

cont

ract

or,

do

thei

r ow

n re

view

of

the

cont

ract

or, o

r

co

ntra

ct w

ith C

PA f

irm to

con

duct

a r

evie

w.

27

Invo

ice R

evie

ws:

Audi

ts o

f Di

rect

Cos

ts a

nd F

inal

Indi

rect

Rat

es

DC

AA

has

cha

nged

its

appr

oach

to in

curr

ed c

ost a

udits

.

In

the

past

, DC

AA

per

form

ed r

evie

ws

of b

oth

larg

e an

d sm

all

cont

ract

ors.

It

gene

rally

per

form

ed a

ttest

atio

n au

dits

of

larg

e co

ntra

ctor

s, bu

t pe

rfor

med

mor

e lim

ited

revi

ews

of s

mal

l con

tract

ors.

H

owev

er, G

AO r

evie

wed

and

rep

orte

d th

at D

CA

A’s

limite

d re

view

s di

d no

t mee

t the

aud

iting

sta

ndar

ds a

nd th

at th

e w

ork

shou

ld n

ot b

e re

ferr

ed to

as

“aud

its”

in th

ese

inst

ance

s.

D

CA

A c

hang

ed it

s ap

proa

ch fo

r sm

all c

ontra

ctor

s to

sam

plin

g.

As

a re

sult,

man

y fir

ms

with

DO

D c

ontra

cts

have

thei

r ra

tes

acce

pted

, with

cur

sory

rev

iew

s in

som

e in

stan

ces.

28

Invo

ice R

evie

ws:

Audi

ts o

f Di

rect

Cos

ts a

nd In

dire

ct R

ates

-Ke

y Po

ints

In

mos

t ins

tanc

es, D

OT

Ope

ratin

g A

dmin

istra

tions

do

not o

btai

n in

curr

ed c

ost a

udits

, so

it is

impo

rtan

t for

th

em to

con

duct

det

aile

d in

terim

invo

ice

revi

ews.

D

CA

A d

oes

not c

ondu

ct in

curr

ed c

ost a

udits

for

civi

lian

agen

cies

with

out s

peci

fic r

eque

sts.

In

mul

tiple

rev

iew

s, w

e fo

und

that

age

ncie

s fr

eque

ntly

do

not c

ompl

ying

with

Tra

nspo

rtat

ion

Acq

uisit

ion

Man

agem

ent (

TAM

) gui

danc

e.

29

Invo

ice R

evie

ws:

Audi

ts o

f In

teri

m V

ouch

ers

DO

T’s

TAM

cal

ls fo

r ag

enci

es to

per

form

in-d

epth

rev

iew

s of

all

invo

ices

and

vou

cher

s su

bmitt

ed b

y co

ntra

ctor

s (T

AM

123

2.7)

.

Th

e ex

tent

of

the

revi

ew d

epen

ds o

n th

e te

rms

and

cond

ition

s of

the

cont

ract

. Tas

ks m

ay in

clud

e:

de

term

inin

g w

heth

er b

illed

cos

ts a

re a

llow

able

and

al

loca

ble

per

FAR

31.2

, and

ob

tain

ing

the

reco

mm

enda

tion

of a

Gov

ernm

ent

tech

nica

l rep

rese

ntat

ive,

suc

h as

an

insp

ecto

r or

au

dito

r, re

gard

ing

the

paym

ent o

f a

cont

ract

or’s

vouc

her.

30

Invo

ice R

evie

ws:

Audi

ts o

f In

curr

ed C

osts

and

Fin

al In

dire

ct R

ates

D

OT

reco

gniz

es th

at p

erio

dic

audi

ts o

f in

curr

ed c

osts

are

the

pref

erre

d w

ay to

ass

ist C

Os.

If

a C

O d

ecid

es n

ot to

obt

ain

an a

udit

or a

udit

serv

ices

are

no

t ava

ilabl

e fr

om th

e re

spon

sible

age

ncy,

the

CO

sha

ll do

cum

ent

w

hy a

n au

dit w

as n

ot o

btai

ned,

th

e ex

tent

of

the

anal

ysis—

such

as

desk

ana

lysis

, co

mpa

rison

s of

pro

pose

d to

act

ual r

ates

, exa

min

atio

n of

cl

aim

ed c

osts

—pe

rfor

med

in li

eu o

f an

aud

it, a

nd

ot

her

fact

ors

(TA

M 1

242.

7).

31

Wha

t Fed

eral

Age

ncie

s Ca

n Do

Cost

Rei

mbu

rsem

ent C

ontr

acts

:W

hat F

eder

al A

genc

ies

Can

Do

To

avo

id b

illin

g er

rors

and

ove

rpay

men

ts, c

ompl

y w

ith th

e FA

R be

fore

aw

ardi

ng a

cos

t rei

mbu

rsem

ent c

ontra

ct.

Be

caus

e D

CA

A is

con

duct

ing

few

er in

curr

ed c

ost a

udits

, use

ot

her

met

hods

to e

nsur

e th

at c

osts

are

allo

wab

le. F

or e

xam

ple,

co

ntra

ct w

ith a

CPA

firm

to c

ondu

ct in

curr

ed c

ost a

udits

;

w

hen

revi

ewin

g in

terim

con

tract

or v

ouch

ers,

also

rev

iew

invo

ices

an

d tim

eshe

ets

to v

erify

cos

t allo

wab

ility

and

prov

ision

al b

illin

g ra

tes;

and

C

Os

can

chec

k fo

r iss

ues

with

acc

ount

ing

syst

ems

and

billi

ng,

and

alle

ged

frau

d an

d po

tent

ial w

rong

doin

g.

33

Wha

t You

Can

Do

Cost

Rei

mbu

rsem

ent C

ontr

acts

:W

hat Y

ou C

an D

o

You

can

inco

rpor

ate

revi

ews

of a

ccou

ntin

g sy

stem

ad

equa

cy a

nd in

terim

vou

cher

s in

to y

our

prog

ram

mat

ic c

ontra

ct a

nd g

rant

man

agem

ent

revi

ews.

Th

ese

proc

edur

es a

re a

lso a

pplic

able

to r

evie

ws

of c

ontra

ctin

g co

mm

ands

and

act

iviti

es a

nd

mul

tiple

aw

ard

prog

ram

s.

35