Cost and price auditing: effectiveness in the procurement of defense services in Spain

• Autor(a) principal: Romero, José Aguado
• Data de Publicação: 2016
• Outros Autores: Hernández, Antonio M. López
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Revista de Administração Pública
• Texto Completo: https://periodicos.fgv.br/rap/article/view/64492
• topic: defense acquisitions; contract auditing; non-competitive contracts; Ministry of Defense; Spain; adquisiciones de defensa; auditoria de contratos; contratos no competitivos; Ministerio de Defensa; España; aquisições de defesa; auditoria de contratos; contratos não competitivos; Ministério da Defesa; Espanha

Contract auditing, or cost and price auditing, has been applied in Spain as a means of determining prices in non-competitive defense contracts since 1989. Factors such as Spain’s participation in international defense organizations, the characteristics of the defense market and the contractual legal framework for the procurement of defense goods and services help underscore the need for the Spanish Ministry of Defense to implement cost and price auditing. With the evolution of cost and price auditing in Spain in mind, this paper analyses the entire process, describes the audit procedures that are most commonly used today and assesses the main results achieved, in terms of financial savings. The results obtained show that cost and price auditing does indeed contribute to a more efficient use of public resources.