"A guide to the three primary forums where most federal procurement decisions are contested"--

An eligible person or bus. may file a protest challenging a Fed. contract award or the procedure by which the offers were solicited. This report reviews the cases, particularly small business (SB) cases, that have been filed in district courts and U.S. Court of Fed. Claims (COFC) (Courts) since the Admin. Dispute Resolution Act of 1996 took effect. The report's objectives are to: identify the # of bid protest cases filed in the Courts between 1997 and 1999, that were filed by SB, the type of agencies involved, and the amount of the procurement; identify the perceived advantages and disadvantages, particularly for SB, of filing bid protest cases in each judicial forum.

Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.