La Auditoria de Costes y Precios Como Instrumento de Racionalización del Gasto Público de Defensa en España

Abstract

The contract audit or cost and price auditing is applied by the Spanish Ministry of Defense (MINISDEF) when prices of goods and services to be acquired are not determined in the framework of what economic theory considers an environment of effective competition. In this scenario, the contracting authority does not have enough information, and it is neither integral nor reliable to support the decision to take an expenditure based on a reasonable price. Although the methodology and working procedures of the cost and price auditing in Spain has been developed by the Cost Assessment Group based on the rules of The Defense Contract Audit Agency of the United States (U.S.), such methodology has been adapted including some distinctive features that characterize the current model of cost and price auditing in Spain. The main objective of this paper is to analyze the methodology used in the implementation of audit costs and prices in Spain, and the main results achieved in rationalizing public expenditure on defense.