Dod Contract Management


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Financial Management


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Army contract DAAA09-81-G-2008/0031 was awarded to the Mine Safety Appliances Company (MSA) on May 5, 1983, to provide 542,873 chemical and biological masks to the Army. The procurement contracting office was located at the Tank Automotive and Armaments Command (TACOM) in Rock Island, Illinois. The Army made 101 modifications to the contract during its life and obligated a total of $123.8 million. Defense Contract Management Agency (DCMA), Pittsburgh, Pennsylvania, personnel stated that the former Defense Contract Administration Services Region Philadelphia initially paid the contract until the payment function was transferred to the Defense Finance and Accounting Service (DFAS) Columbus in 1992. The DCMA office in Pittsburgh, administered the contract. The contract was physically completed in 1987. At the time of the audit, the contract had a negative unliquidated obligation (NULO) balance of $103,595 in the Mechanization of Contract Administration Services (MOCAS) system. Because a NULO existed in MOCAS, the contract could not be closed until a full reconciliation was performed.




Defense Acquisition Circular


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