A CLIN Is More Than a Billing Line: GAO Says Contract Architecture Can Improve Contractor Accountability

GAO found that NNSA uses separate contract line items on only five of 21 capital projects with approved performance baselines, despite potential benefits for transparency, fee plans, and contractor evaluations. The report illustrates why CLIN architecture is more than billing administration: line-item design determines how agencies and contractors allocate cost, funding, performance, incentives, and accountability.