skip navigation


Register for Latest Research

Stay Informed
Register with NCJRS to receive NCJRS's biweekly e-newsletter JUSTINFO and additional periodic emails from NCJRS and the NCJRS federal sponsors that highlight the latest research published or sponsored by the Office of Justice Programs.

NCJRS Abstract

The document referenced below is part of the NCJRS Virtual Library collection. To conduct further searches of the collection, visit the Virtual Library. See the Obtain Documents page for direction on how to access resources online, via mail, through interlibrary loans, or in a local library.


NCJ Number: 72236 Find in a Library
Title: Recovery of Costs Incurred by the Defense Department in Providing Technical Assistance and Training in Iran
Corporate Author: US Government Accountability Office
United States of America
Date Published: 1976
Page Count: 5
Sponsoring Agency: NCJRS Photocopy Services
Rockville, MD 20849-6000
US Government Accountability Office
Washington, DC 20548
Sale Source: US Government Accountability Office
441 G Street, NW
Washington, DC 20548
United States of America

NCJRS Photocopy Services
Box 6000
Rockville, MD 20849-6000
United States of America
Document: PDF
Language: English
Country: United States of America
Annotation: This General Accounting Office (GAO) report acknowledges that reimbursable costs incurred in providing technical assistance and training in Iran during 1976 were not included in the fiscal year 1976 sales contracts with Iran. It recommends recovery of these costs.
Abstract: GAO reviewed pertinent legislation and Department of Defense regulations; interviewed officials; reviewed billing and collection procedures; and reviewed the audit objectives, scope of work, and work performed by the Defense auditors in Iran. The review found that although the Defense Security Assistance Agency was responsible for ensuring that all costs incurred in providing technical assistance and training in Iran were recovered, they had not taken action to recover the roughly $28.5 million in costs incurred but not included in sales contracts with Iran. Defense had also done nothing to recover about $20.7 million in other costs to support the technical assistance and training program in Iran, such as transporting to Iran personnel-support items. Defense should promptly implement the recommendations of Defense auditors to identify all costs associated with providing technical assistance and training to the Iranian Government and, consistent with the provision of the Foreign Military Sales Act and the Department of Defense Form 1513, seek reimbursement for such costs. Any costs that are not recovered should and can be subsequently billed. The longer the delay in billing Iran for unrecovered costs, the more difficult it will be to recover these costs. The agency should also include in future foreign military sales contracts any additional estimated costs associated with providing technical assistance and training services in Iran. Procedures and criteria used for identifying costs that should be reimbursed by Iran should be reevaluated, to ensure that all costs the U.S. Governments incurred in providing technical assistance and training in Iran are recovered.
Index Term(s): Financial management; Government contracting; Iran; US Department of Defense; US Government Accountability Office (GAO)
To cite this abstract, use the following link:

*A link to the full-text document is provided whenever possible. For documents not available online, a link to the publisher's website is provided. Tell us how you use the NCJRS Library and Abstracts Database - send us your feedback.