"Mike,
Your memo to Roger Helbig regarding the Coopers and Lybrand ABC contract was appreciated by him. It fell short of one alternative action he was hoping for, which would have been the direction to C&L to terminate the contract with us. His primary objective at this point is to feel like a process has been put in place that would allow the concerns of a contracting specialist .... Quite frankly in this case, there have been some unseen hands compelling the sequence of events towards C&L at every shipyard. I am not at all clear why."
October 1995 letter from a Rear Admiral, a former Naval Shipyard Commander, to me.
"I never had any dealings with Coopers and Lybrand in TQM. As you may recall, we were fairly advanced in TQM ... and I had no need of contractor help in this area."
"The Shipyard Board of Directors meeting ... took place in late January 1992 at Mare Island.... I recall that a decision was made (or directed by SEA 07) to proceed with ABC studies.... Minutes were generally kept from Board of Director's meetings. They were provided to us by NAVSEA 07. I have no recollection of ever seeing the minutes from this particular meeting and I have no notes."
"Roger, I hope this helps.... The data you have collected is impressive and very interesting reading. I would like to be kept abreast of your progress...."
Total Quality Management (TQM) Director, Mare Island Naval Shipyard, memo accompanying statement of work which had been received from Coopers and Lybrand for activity-based costing study at Mare Island -
"Note markup is mine" - the "markup" lined out all references to TQM - the contract was to implement TQM
Return to Coopers & Lybrand, Navy and TQM - Fraud or Mistake
Send mail to me at rhelbig@california.com