**GAO-10-637T**                      Published: Apr 28, 2010. Publicly Released: Apr 28, 2010.                  

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## Highlights

In November 2007, GAO reported significant deficiencies in internal control over certain contracts the Centers for Medicare and Medicaid Services (CMS) awarded under the Federal Acquisition Regulation (FAR). This Subcommittee and others in Congress asked GAO to perform an in-depth review of CMS's contract management practices. This testimony is based on GAO's October 2009 report on these issues and summarizes GAO's findings on the extent to which CMS (1) implemented effective control procedures over contract actions, (2) established a strong contract management control environment, and (3) implemented GAO's 2007 recommendations. GAO used a statistical random sample of 2008 CMS contract actions to assess CMS internal control procedures. The results were projected to the population of 2008 CMS contract actions. GAO reviewed contract file documentation and interviewed senior acquisition management officials.

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## Topics

Auditing and Financial Management

Accounting proceduresAllowable costsBudget obligationsContract administrationContract oversightContracting officersContractor paymentsContractorsContractsDocumentationFederal procurementInformation managementInternal controlsOverhead costsRequirements definitionSchedule slippagesPolicies and proceduresCompliance