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NSIAD-84-53 1 (1984-04-04)

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BY THE COMPTROLLER GENERAL



Report To The Congress


OF THE JN-LED S7ATES




The 1978 Navy Shipbuilding Claims

Settlement At Litton/Ingalls

Shipbuilding--A Final Report


The 1 979 Defense Appropriation Authoriza-
tion Act authorizes the Comptroller General
to review two contracts with Litton Sys-
tems, Inc , Ingalls Shipbuilding Division, for
building Navy landing helicopter assault
and DD-963 destroyer ships These con-
tracts were involved in a 1978 shipbuilding
claims settlement

This review is to insure that funds author-
ized to pay for contract modifications made
in the interest of national defense are used
only on the two contracts and that the
contractor does not use such funds to realize
any total combined profit on these con-
tracts

GAO found that the authorized funds were
used only on the specified contracts and
that the contractor did not realize any total
combined profit on the contracts














                                                        GAO/NSIAD-84-53

              0/  OAPRIL 4, 1984
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