Experience
(cage code: 1DJS7)
US Department of the Navy – Naval Audit Service

Contract Number:                                                 J-9-G-8-0024

Description of Services:

Evaluation of the Cost Based Management Tool  DE&A, as a subcontractor, in
conjunction with Urbach Kahn & Werlin, P.C., (UKW) were engaged by the Naval Audit
Service to evaluate whether the Cost Based Management Tool (CBMT) data collection
and certification processes of Navy RDT&E activities have sufficient controls and integrity
to ensure that data collected and submitted by responding activities is reasonably
accurate and complete, and fairly represents the costs to own and operate the activities.
The evaluation was conducted in accordance with Government Accounting & Auditing
Standards and Statements on Standards for Attestation Engagements issued by the
AICPA. Major components and tasks included:

  • Obtaining supporting documentation for CBMT product and lifecycle taxonomies
    tested.
  • Performing substantive and internal control testing.
  • Verifying source documentation and detailed records · Conducting interviews of
    Key Navy personnel to understand and document the process used to accumulate
    and report CBMT data.
  • Testing the reasonableness of methodologies used to spread the total costs of
    data elements among the product and life-cycle taxonomies.
  • Performing comparative analysis of data reported through the Internet in the data
    call responses to the data reported in the financial statements.
  • Documenting and testing the EDP systems used to accumulate and report CBMT
    data.

Period of Performance:       January 1999 to May 1999
Dollar Value of Contract:     
Total Hours:                          17,000 Hours

Name, Telephone, Fax and Email address of Contact Person:




DE&A Personnel involved in Job:               Various DE&A Personnel
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