Management Advisory Report: Defense Contract Audit Agency's Audit of Lockheed Martin Services, Inc., Incurred Costs for Calendar Year Ending December 31, 2005 (Limited Distribution) (A-15-08-28046)

Our objective was to summarize the findings related to the Social Security Administration (SSA) from the Lockheed Martin Services, Inc. (LMSI), Calendar Year (CY) 2005 incurred cost audit, as reported by the Defense Contract Audit Agency (DCAA) in Audit Report Number 6501-2005B10100001, dated June 28, 2007.

SSA awarded LMSI the Enterprise Technology Service Contract under contract number 0600-99-34628, on November 10, 1998. The contract provided for computer programming service for a base year plus six 1-year options.

SSA requested that the Office of the Inspector General obtain audit services from DCAA for the audit of LMSI's CY 2005 incurred cost submission. Based on our review of DCAA's audit report and the contracts involved, we made two recommendations to SSA.

This report contains restricted information for official use. Distribution is limited to authorized officials.