Current Initiatives May 2015
|
|
- Tracey Knight
- 8 years ago
- Views:
Transcription
1 DHG 20 th Annual Government Contracting Update Current Initiatives May 2015 Mr. Ken Saccoccia Deputy Director Page 1 One Agency One Mission DCAA Overview Priorities and Better Buying Power Small Business Outreach Available Checklists & Tools Subcontract Management Responsibilities Contractor Support Page 2
2 DCAA Overview Conduct contract audits and related financial advisory services Assist in determining whether contract costs are allowable, allocable, and reasonable Examine and review contractor accounts, records, and business systems Provide recommendations and advice to government officials responsible for acquisition and government contract administration Page 3 Staffing 5,400 5,200 5,160 5,108 5,000 4,800 4,725 4,851 4,712 4,938 4,907 4,891 4,806 4,913 4,708 4,600 4,400 4,200 4,179 4,328 4,057 4,126 4,471 4, Est 2015 End Strength Workyears Page 4
3 2015 Priorities Incurred costs audits High-risk, time-sensitive labor and material reviews Forward Pricing proposal and rate audits Disclosure statement audits Contractor billings - provisional billing rates, pre- and post-payment reviews Other high-risk and time-sensitive requests - i.e. terminations/claims Page 5 DCAA Commitment to Better Buying Power Achieve Affordable Programs: Should Cost Teams Establish baseline - what it does cost today Participate on should cost teams - providing expertise on contractor business systems and historical practices at contractor locations Leverage findings and recommendations Improve Tradecraft in the Acquisition of Services: Increase Small Business Participation Increase Outreach to Small Business Provide Educational Seminars Industry Group presentations Page 6
4 DCAA Commitment to Better Buying Power Incentivize Productivity & Innovation: Dedicated and increased audit resources for: Contract Closeout Pre-award Audits Reduce backlog of DCAA Audits without compromising effectiveness: Incurred Cost Initiative Low-Risk Sampling Risk Based Approach Forward Pricing Tailoring audits to focus resources on higher risk/priority audits Improving Proposal Adequacy and Timeliness Continue to work closely with DCMA to align processes to ensure work is complementary Page 7 Incurred Cost Strategy Eliminating the Incurred Cost Backlog is an initiative under DoD s Better Buying Power 2.0 Developed a multi-pronged approach to working down backlog in an effective manner Dedicated audit teams Multi-year audit techniques Increased staffing dedicated to Incurred Cost Implemented a low-risk sampling approach to performing incurred cost audits Page 8
5 12,000 DCAA is Making Progress - Completed Incurred Cost Years By Fiscal Year 11,101 10,000 8,636 8,000 6,000 4,000 4,088 2, FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 Page 9 Incurred Cost - Looking to the Future DCAA has put in place the policies, training and infrastructure to effectively address the incurred cost backlog DCAA completed more than 11,000 incurred cost years in FY 2014 The Agency receives about 4,500 incurred cost submissions each year The Agency is currently completing about 2 years worth of incurred cost inventory every year Page 10
6 DCAA Small Business Outreach Instituted a Small Business Focal Point Implemented Small Business Outreach Program Seminars offered through various DoD Small Business Offices Designed to facilitate understanding of DCAA and compliance with regulations and contract terms Local DCAA audit office Supervisor or Branch Manager will attend and assist facilitators at these seminars NDIA/SBTC joint DCAA/DCMA Committee Improved Guidance and Audit Processes Focused Training for all Auditors on Small Business Audits Page 11 Available DCAA Seminars On DCAA webpage ( click on Help for Small Business Accounting System Requirements Contract Briefs Incurred Cost Submissions Monitoring Subcontracts Proposal Adequacy Provisional Billing Rates Public Vouchers Real-time Labor Evaluations Page 12
7 Checklists & Tools Available Audit Process Overview Information for Contractors Manual A helpful guide that provides an overview of the types of audits DCAA conducts and what you can expect in a DCAA audit Preaward Accounting System Checklist assesses whether the requirements for an adequate accounting system have been met. This checklist is used for contractors new to government contracting that have cost reimbursement contracts, or for contractors that are receiving progress payments based on cost DoD Contract Pricing Proposal Adequacy Checklist assesses the adequacy of proposal and supporting cost or pricing data. This checklist is used for assessing the adequacy of a contract price proposal in accordance with the FAR Incurred Cost Submission Adequacy Checklist assesses the adequacy of final direct and indirect incurred costs to ensure compliance with the contractual requirements under FAR Incurred Cost Electronically (ICE) Model The ICE model (the electronic version of "Model Incurred Cost Proposal") assists Contractors in preparing adequate Incurred Cost Proposals Page 13 Subcontract Award Responsibilities The prime contractor has a responsibility to provide proper management of its subcontracts The prime contractor must ensure and support that the: price proposed by the subcontractor is fair and reasonable; subcontractor is a reputable source; and subcontractor provides a value-added enhancement to the product or contract Page 14
8 Price Reasonableness In establishing price reasonableness of subcontracts (FAR ), the prime contractor needs to conduct appropriate cost or price analyses to establish the reasonableness of proposed prices; include the results with the prime price proposal; and when required submit subcontractor certified cost or pricing data to the Government as part of its own certified cost or pricing data Page 15 Competition FAR Part 6.1 establishes a clear preference for promoting and providing for full and open competition including underlying subcontracts Using competitive procedures to the fullest extent possible in awarding subcontracts will control costs and obtain the best possible pricing in meeting Government requirements The prime contractor should have detailed procedures for competing requirements to ensure it maintains the integrity of the competitive bid process Page 16
9 Support for Commercial Determinations and Prices Prime contractors need to adequately document and support both the commercial determination and price reasonableness The prime contractor needs to obtain sufficient information (market sales data or if necessary cost data) to justify its decisions If there are any difficulties obtaining necessary data from the subcontractor, the prime contractor should immediately notify the contracting officer Page 17 Subcontract Administration Responsibilities After subcontract award, prime contractors still maintain responsibility for all necessary subcontract management actions through completion of subcontract performance monitoring, auditing, administering, and closing of each subcontract In order to perform these responsibilities, prime contractors shall establish and maintain effective subcontract management policies and procedures (FAR and DFARS ) Page 18
10 Common Procedures Review adequacy of subcontractor incurred cost proposals and supporting data and billings prior to making payment Make payments to the subcontractor determined to be allowable in accordance with FAR 31.2 and contract terms Ensure the subcontractor submits timely final invoice or voucher and indirect rate adjustments to reflect the claimed year-end indirect cost rates The prime contract final invoice or voucher shall include settled subcontract amounts and rates. FAR (a)(9) provides that the Government cannot closeout a prime contract until all of the subcontracts are settled. Page 19 Business Systems Both prime contractors and subcontractors have the responsibility for establishing and maintaining acceptable business systems for Government contracting It is incumbent upon prime contractors to ensure their subcontractors maintain acceptable business systems by performing procedures to determine if the subcontractor s business systems (e.g., estimating, accounting, and purchasing systems) are adequate before award; and monitoring the adequacy of the subcontractor s systems during subcontract performance The DFARS clauses describe the criteria for acceptable business systems Page 20
11 Common Issues Areas Where DCAA Questions Costs Material Costs Issues Proposed costs are inflated over purchase history Contractors do not consider cash or quantity discounts Contractors do not determine if proposed materials are in surplus inventory Contractors do not consider decrement on material costs that are based on quotes Subcontracts Prime contractors are not performing the required cost and price analysis of their subcontractors Commercial Items DCAA is challenging Contractors on their proposed commercial items. Proposed commercial items often do not meet the FAR definition Escalation Contractors propose escalation on both material and labor costs. This can be a significant cost for Army procurements because of the long performance periods Contractors propose escalation that are not supported by historical rates or are based on estimates DCAA uses commodity and labor specific escalation factors for out years Page 21 Contractor Support Adequate contractor proposal submissions and assertions facilitate effective and timely audits Effective walk-throughs of contractor assertions Identification of internal reviews performed by the contractor that can be leveraged by DCAA to reduce the resource impact on the contractor Adequate supporting data in a timely manner and timely access to key contractor personnel responsible for the data or activity Real-time DCAA access to contractor systems Page 22
12 Defense Contract Audit Agency Additional information on DCAA and Points of Contact available at Page 23
DCAA Perspective: Key Subcontracting Practices for Maintaining Approved Business Systems Accounting System and Estimating System
DCAA Perspective: Key Subcontracting Practices for Maintaining Approved Business Systems Accounting System and Estimating System Breakout Session A Alfred J. Massey, Western Region, Special Programs Manager,
More informationDefense Contract Audit Agency: What Do They Do and How Does It Affect ME as a Resource Manager? (Breakout #63)
Defense Contract Audit Agency: What Do They Do and How Does It Affect ME as a Resource Manager? (Breakout #63) Pat Fitzgerald Director Defense Contract Audit Agency The views expressed in this presentation
More informationDCAA Overview and Resources Available for Small Businesses
DCAA Overview and Resources Available for Small Businesses The views expressed in this presentation are DCAA's views and not necessarily the views of other DoD organizations Page 1 Department of Defense
More informationBasic Financial Requirements for Government Contracting
Basic Financial Requirements for Government Contracting 2014 National SBIR/STTR Conference The views expressed in this presentation are DCAA's views and not necessarily the views of other DoD organizations
More informationAccounting System Requirements
Basic Financial Requirements for Government Contracting The views expressed in this presentation are DCAA's views and not necessarily the views of other DoD organizations Accounting System Requirements
More informationDCAA Overview and Resources Available for Small Businesses
DCAA Overview and Resources Available for Small Businesses The views expressed in this presentation are DCAA's views and not necessarily the views of other DoD organizations Page 1 Department of Defense
More informationIntroduction and DCAA Overview
Introduction and DCAA Overview Industry Engagement Session 10/29/2015 The views expressed in this presentation are DCAA's views and not necessarily the views of other DoD organizations DCAA 1965-2015:
More informationDCAA Our Role. Laura Cloyd-Hall, CPA, MBA John D. Mollohan II, CPA, CFE. Page 1. DCAA 1965-2015: Celebrating 50 Years of Excellence
DCAA Our Role Laura Cloyd-Hall, CPA, MBA John D. Mollohan II, CPA, CFE DCAA 1965-2015: Celebrating 50 Years of Excellence Page 1 Topics About DCAA Typical DCAA Audits for Small Businesses Basic Roles of
More informationPre-Award Accounting Systems
Pre-Award Accounting Systems 2013 National SBIR Conference Christopher Andrezze, CPA Special Assistant to the Deputy Director May 16, 2013 The views expressed in this presentation are DCAA's views and
More informationMaryland Association of Certified Public Accountants Government Contracting Conference. Defense Contract Audit Agency Current Initiatives
Maryland Association of Certified Public Accountants Government Contracting Conference Defense Contract Audit Agency Current Initiatives The views expressed in this presentation are DCAA's views and not
More informationYou've successfully subscribed to this feed! Updated content can be viewed in Internet Explorer and other programs that use the Common Feed List.
Page 1 of 5 You've successfully subscribed to this feed! Updated content can be viewed in Internet Explorer and other programs that use the Common Feed List. View my feeds DCAA News Thursday, May 28, 2009,
More informationTime s Up: DCAA s Renewed Focus on Incurred Cost Submissions
Time s Up: DCAA s Renewed Focus on Incurred Cost Submissions Nicole Mitchell, CPA Donna Dominguez Aronson LLC May 1, 2013 2013 All Rights Reserved 805 King Farm Boulevard Suite 300 Rockville, Maryland
More informationAccounting System Requirements
Accounting System Requirements Further information is available in the Information for Contractors Manual under Enclosure 2 The views expressed in this presentation are DCAA's views and not necessarily
More informationDEFENSE CONTRACT AUDIT AGENCY DEPARTMENT OF DEFENSE 8725 JOHN J. KINGMAN ROAD, SUITE 2135 FORT BELVOIR, VA 22060-6219
DEFENSE CONTRACT AUDIT AGENCY DEPARTMENT OF DEFENSE 8725 JOHN J. KINGMAN ROAD, SUITE 2135 FORT BELVOIR, VA 22060-6219 IN REPLY REFER TO PSP 730.8.B.1/2010-003 February 18, 2011 11-PSP-003(R) MEMORANDUM
More informationIf you require a copy of this presentation, please provide your contact information to either Christopher Weir or Bob Eyer and we will be sure to
How do I survive an audit of an incurred cost submission? If you require a copy of this presentation, please provide your contact information to either Christopher Weir or Bob Eyer and we will be sure
More informationTestimony. Patrick J. Fitzgerald Director, Defense Contract Audit Agency. before the. Commission on Wartime Contracting In Iraq and Afghanistan
Testimony of Patrick J. Fitzgerald Director, Defense Contract Audit Agency before the Commission on Wartime Contracting In Iraq and Afghanistan July 26, 2010 Chairman Thibault, Chairman Shays, and members
More informationAudit Expectations for Small Businesses
Audit Expectations for Small Businesses DEFENSE CONTRACT CONSULTING Joseph A. Dalton, CGFM/CFE/CAP Over 31 Years -Supervisory/Auditor Service- DCAA Retired Captain, U. S. Naval Reserve 1996 BUSINESS NO.
More informationDCAA Guidelines. How the SBIR firm can work effectively with the Defense Contract Audit Agency
DCAA Guidelines How the SBIR firm can work effectively with the Defense Contract Audit Agency Today s Presenters OUTLINE Presenter Introduction DCAA & DCMA DCAA Overview Types of DCAA Audits What it takes
More informationNCMA MEETING PREPARING FOR A DCAA PRICE PROPOSAL AUDIT JUNE 8, 2011
NCMA MEETING 1 PREPARING FOR A DCAA PRICE PROPOSAL AUDIT JUNE 8, 2011 Denise M. Hunt DCAA LM Mt. Laurel Resident Office Forward Pricing Technical Specialist DCAA OVERVIEW AND PRICE PROPOSAL AUDIT PROCESS
More informationDCAA Audit R 4 Rights to Records, Requirements & Remedies
San Diego Chapters Present DCAA Audit R 4 Rights to Records, Requirements & Remedies A Seminar with Panel Discussion and Audience Participation February 18, 2009 This Morning s Agenda 8:30 Introduction
More informationDCAA Current Trends and Practices. SCS GovCon Seminar October 24, 2013
DCAA Current Trends and Practices SCS GovCon Seminar October 24, 2013 What s Hot 2 Incurred Cost Submissions Requirements Common Deficiencies Closer Cost Scrutiny Travel Costs Restructuring Costs Consultant
More informationPost Award Accounting System Audit at Nonmajor Contractors
Activity Code 17741 Version 3.1, dated November 2015 B-01 Planning Considerations Post Award Accounting System Audit at Nonmajor Contractors Audit Specific Independence Determination Members of the audit
More informationDefense Contract Audit Agency NAVAIR Small Business Aviation Technology Conference
Defense Contract Audit Agency NAVAIR Small Business Aviation Technology Conference November 29-30, 2006 t Defense Contract Audit Agency Established in 1965 Separate Agency of the Department of Defense
More informationStrategic Implications of the New DFARS Business System Rule Co-presented by Venable LLP and Argy, Wiltse & Robinson June 12, 2012
Strategic Implications of the New DFARS Business System Rule Co-presented by Venable LLP and Argy, Wiltse & Robinson June 12, 2012 1 Panelists Robert A. ( Rob ) Burton, Partner, Venable LLP A 30-year veteran
More informationDCAA and the Small Business Innovative Research (SBIR) Program
Defense Contract Audit Agency (DCAA) DCAA and the Small Business Innovative Research (SBIR) Program Judice Smith and Chang Ford DCAA/Financial Liaison Advisors NAVAIR 2010 Small Business Aviation Technology
More informationPost Award Accounting System Audit at Nonmajor Contractors
Activity Code 17740 B-1 Planning Considerations Post Award Accounting System Audit at Nonmajor Contractors To provide general guidance for the audit of the adequacy and suitability of nonmajor contractor
More informationDCAA Initiatives/Current Issues
Defense Contract Audit Agency DCAA Initiatives/Current Issues Maryland Association of CPAs 2010 Government Contractors' Conference September 21, 2010 Kenneth J. Saccoccia Assistant Director Policy and
More informationHow to Survive a DCAA Audit
How to Survive a DCAA Audit www.paulgunn.com 1 How to Survive a DCAA Audit - Overview Areas of interest and expectations of a typical audit: 1. Introduction o 2. The DCAA and Types of audits 3. Preparing
More informationCertificate of Accounting, Billing and Property System Adequacy
Certificate of Accounting, Billing and Property System Adequacy This certifies that, to the best of my knowledge and belief, Contractor s Accounting, Billing and/or Property System and related internal
More informationPublic Vouchers. Further information is available in the Information for Contractors Manual under Enclosure 5
Public Vouchers Further information is available in the Information for Contractors Manual under Enclosure 5 The views expressed in this presentation are DCAA's views and not necessarily the views of other
More informationSUBCHAPTER G CONTRACT MANAGEMENT PART 842 CONTRACT ADMINISTRATION AND AUDIT SERVICES
SUBCHAPTER G CONTRACT MANAGEMENT PART 842 CONTRACT ADMINISTRATION AND AUDIT SERVICES Sec. 842.000 Scope of part. 842.070 Definitions. Subpart 842.1 Contract Audit Services 842.101 Contract audit responsibilities.
More informationReport to Congress on FY 2011 Activities at the Defense Contract Audit Agency
Report to Congress on FY 2011 Activities at the Defense Contract Audit Agency U.S. Department of Defense March 30, 2012 OFFICE OF THE DIRECTOR March 30, 2012 Congressional Defense Committees: I am pleased
More informationGovernment Contracting in 2015: Balancing Risks to Reap Rewards - Compliance Update
Government Contracting in 2015: Balancing Risks to Reap Rewards - Compliance Update Baker Tilly Beers & Cutler, PLLC, is a wholly-owned subsidiary of Baker Tilly Virchow Krause, LLP. 2015 Baker Tilly Beers
More informationStatement of Mr. William H. Reed Director, Defense Contract Audit Agency Senate Armed Services Committee April 19, 2007
1 Statement of Mr. William H. Reed Director, Defense Contract Audit Agency Senate Armed Services Committee April 19, 2007 Mr. Chairman, members of the Committee, my statement will summarize the Defense
More informationPrepare for Self-Certification of the Government Property Management System
Prepare for Self-Certification of the Government Property Management System By Jackie Luo, CEO, E-ISG Asset Intelligence Summary: Government Property Management is one of the 6 mandatory business systems
More informationHotline Complaint Regarding the Defense Contract Audit Agency Examination of a Contractor s Subcontract Costs
Inspector General U.S. Department of Defense Report No. DODIG-2015-061 DECEMBER 23, 2014 Hotline Complaint Regarding the Defense Contract Audit Agency Examination of a Contractor s Subcontract Costs INTEGRITY
More informationIncurred Cost Submissions - It's Not Too Early!
Incurred Cost Submissions - It's Not Too Early! March 28, 2013 David Eck and Todd W. Bishop Dixon Hughes Goodman LLP Agenda Treat Incurred Cost Submissions like a Project Why an Incurred Cost Submission?
More informationDCAA / DCMA: Progress or Status Quo? Presented By: Christine Williamson, CPA, Member Kristen Soles, CPA, Member
DCAA / DCMA: Progress or Status Quo? Presented By: Christine Williamson, CPA, Member Kristen Soles, CPA, Member Agenda State of the Agencies DCAA/DCMA What does GAO have to say? What does DOD IG have to
More informationThe Devil is in the Details Compliance with the Business Systems Rule
Metropolitan Area Corporate Counsel Association WMACCA Conference on Ethics and Compliance for Government Contractors The Devil is in the Details Compliance with the Business Systems Rule April 1, 2014
More informationGovernment Contractor Business Systems and Overview of System Assessments
Government Contractor Business Systems and Overview of System Assessments Agenda Overview of business systems rules and environment today 3 rd party assessments Practical solutions Contractor perspective
More informationAudit Issues In Government Subcontracting
Audit Issues In Government Subcontracting Breakout Session E Brent A. Calhoon, CPA, Partner, Baker Tilly Virchow Krause, LLP Janie L. Maddox, CPCM, Fellow, Thursday, March 27 1:30pm 2:45pm Agenda 1. Introductions
More informationThe Changing Government Contractor Environment
The Changing Government Contractor Environment 1 Federal Government Contracting DCAA FY 2014 Report to Congress DCAA Audit Guidance Business systems Federal regulatory rule changes State Contracting (Dept.
More informationStrategies for Achieving Successful Audit Outcomes. Presented by: Noah Leiden, CPA Partner Patrick J. Fitzgerald, CPA Director
Strategies for Achieving Successful Audit Outcomes Presented by: Noah Leiden, CPA Partner Patrick J. Fitzgerald, CPA Director Agenda What is Success? Understanding and Impacting the Audit Process Strategies
More information4 Things Contract Managers Need to Know about GFP Requirements
4 Things Contract Managers Need to Know about GFP Requirements Background We prepared this white paper to provide a quick guide on how to avoid costly mistakes in implementing the requirements around managing
More informationSurviving a DCAA. Audit. Nicole Mitchell, CPA Director Aronson LLC. March 29, 2011
Surviving a DCAA Incurred Cost Submission Audit Nicole Mitchell, CPA Director Aronson LLC March 29, 2011 2011 All Rights Reserved 805 King Farm Boulevard Suite 300 Rockville, Maryland 20850 301.231.6200
More informationFederal Regulatory Compliance Best Practices Washington Technology Webcast. September 27, 2012
Federal Regulatory Compliance Best Practices Washington Technology Webcast September 27, 2012 Agenda Topic Minutes Regulatory compliance overview 5 Major areas of financial compliance risk 15 Best practices
More informationIncurred Cost Submissions
Incurred Cost Submissions Further information is available in the Information for Contractors Manual under Enclosure 2 The views expressed in this presentation are DCAA's views and not necessarily the
More informationDepartment of Defense INSTRUCTION
Department of Defense INSTRUCTION NUMBER 3204.01 August 20, 2014 USD(AT&L) SUBJECT: DoD Policy for Oversight of Independent Research and Development (IR&D) References: See Enclosure 1 1. PURPOSE. This
More informationHow To Audit A Government Contractor
Activity Code 17740 Version 6.11, dated November 2015 B-1 Planning Considerations Preaward Survey of Prospective Contractor Accounting System Audit Specific Independence Determination Members of the audit
More informationPreaward and Post Award Accounting System Audits. November 17, 2011 Pikes Peak NCMA Roland Wick
Preaward and Post Award Accounting System Audits November 17, 2011 Pikes Peak NCMA Roland Wick OVERVIEW This presentation will provide: 1. The basic criteria for the Preaward and Post Award accounting
More informationMDA Small Business Industry Day
MDA Small Business Industry Day SBIR Proposal Preparation By: John Swan Contracting Officer Missile Defense Agency August 14, 2015 Agenda Introduction - John Swan Accounting System Audits - John Swan Cost
More informationGovernment Accounting, Estimating, and Billing Systems: Pitfalls and Answers
Curtis Matthews, Managing Partner Government Accounting, Estimating, and Billing Systems: Pitfalls and Answers Findley Gillespie, Senior Manager May 18, 2011 1 The material appearing in this presentation
More informationPAS 730.3.B.2.4 April 24, 2012 12-PAS-012(R)
DEFENSE CONTRACT AUDIT AGENCY DEPARTMENT OF DEFENSE 8725 JOHN J. KINGMAN ROAD, SUITE 2135 FORT BELVOIR, VA 22060-6219 IN REPLY REFER TO April 24, 2012 MEMORANDUM FOR REGIONAL DIRECTORS, DCAA DIRECTOR,
More informationTOPIC 12 CONTRACT COST AND PRICE ANALYSIS
CONTRACT AUDIT GUIDE FRAMEWORK TOPIC 12 CONTRACT COST AND PRICE ANALYSIS Objective To determine whether the agency effectively conducts cost or price analysis to arrive at fair and reasonable prices for
More informationHow to Develop a FAR-Compliant Cost or Price Proposal
How to Develop a FAR-Compliant Cost or Price Proposal May 21, 2014 Presenter: Paul H. Calabrese Rubino & Company, CPAs & Consultants Senior Manager Tel: 301-214-4137 pcalabrese@rubino.com www.linkedin.com/in/pcalabrese
More informationDEFENSE CONTRACT AUDIT AGENCY 8725 JOHN J. KINGMAN ROAD, SUITE 2135 FORT BELVOIR, VA 22060-6219. PPS June 26, 2012 INFORMATION FOR CONTRACTORS
DEFENSE CONTRACT AUDIT AGENCY 8725 JOHN J. KINGMAN ROAD, SUITE 2135 FORT BELVOIR, VA 22060-6219 PPS June 26, 2012 DCAA MANUAL NO. 7641.90 INFORMATION FOR CONTRACTORS 1. PURPOSE. This manual supersedes
More information1 1 1 2 2 2 2 3 3 3 3 3 4 4 4 4 5 back
Introduction Bid Protest Business Systems Design, Evalution and Validation Contractor Accounting & Compliance Risk Assessments Contractor Purchasing System Review (CPSR) Cost Accounting Standards (CAS)
More informationJuly 6, 2015 11(1) CHAPTER 11
July 6, 2015 11(1) CHAPTER 11 Table of Contents Paragraph Page 11-000 Audit of Contractor Compliance with Contract Financial Management Requirements 11-001 Scope of Chapter... 1101 11-100 Section 1 ---
More informationTestimony. Patrick J. Fitzgerald Director, Defense Contract Audit Agency. before the. Commission on Wartime Contracting In Iraq and Afghanistan
Testimony of Patrick J. Fitzgerald Director, Defense Contract Audit Agency before the Commission on Wartime Contracting In Iraq and Afghanistan The Contingency Acquisition Workforce: What Is Needed and
More informationMaster Document Audit Program. Version No. 2.9, updated November 2015 B-1 Planning Considerations
Activity Code B-1 Planning Considerations Cost Realism Audit Specific Independence Determination Members of the audit team and internal specialists consulting on this audit must complete the Audit Specific
More informationGAO DEFENSE CONTRACTING. Contract Risk a Key Factor in Assessing Excessive Pass-Through Charges. Report to Congressional Committees
GAO United States Government Accountability Office Report to Congressional Committees January 2008 DEFENSE CONTRACTING Contract Risk a Key Factor in Assessing Excessive Pass-Through Charges GAO-08-269
More informationGovernment Contract Accounting Are You DCAA Compliant? Procurement Technical Assistance Program (PTAP)
Government Contract Accounting Are You DCAA Compliant? Procurement Technical Assistance Program (PTAP) NH Presentation October 20, 2010 Presented by: Fred Kline, MBA, CPA Tom Martin MBA, CPA Malcolm Young,
More informationDOD's Business Systems Rule: The Challenge Measuring Government Contractor Compliance Against Subjective Criteria and Perceived Risks
DOD's Business Systems Rule: The Challenge Measuring Government Contractor Compliance Against Subjective Criteria and Perceived Risks Breakout Session #: B04 Presented by: Michael E. Steen, CPA Date: July
More informationWhat Exactly is an Acceptable Accounting System?
What Exactly is an Acceptable Accounting System? Kristen Soles, CPA Member Stephanie Widzinski, CPA Senior Manager September 27, 2012 Agenda Review DFARS Business System Rule What Agency is Responsible
More informationMEMORANDUM OF UNDERSTANDING Between Defense Contract Audit Agency and Department of Homeland Security
MEMORANDUM OF UNDERSTANDING Between Defense Contract Audit Agency and Department of Homeland Security 1. PURPOSE This memorandum sets forth an understanding of contract audit coverage and related audit
More informationEvaluation of Defense Contract Management Agency Actions on Reported DoD Contractor Business System Deficiencies
Inspector General U.S. Department of Defense Report No. DODIG-2016-001 OCTOBER 1, 2015 Evaluation of Defense Contract Management Agency Actions on Reported DoD Contractor Business System Deficiencies INTEGRITY
More informationFinancial Management Guide for Government Contractors
Financial Management Guide for Government Contractors Overview You are a Government Contractor or wish to be a Government Contractor. Congratulations. It is important you know that the challenges facing
More informationTestimony. Patrick J. Fitzgerald Director, Defense Contract Audit Agency. before the. March 29, 2010
Testimony of Patrick J. Fitzgerald Director, Defense Contract Audit Agency before the Commission on Wartime Contracting March 29, 2010 Chairman Thibault, Chairman Shays, and members of the Commission;
More informationDOECAA Spring Conference Presentation. Cost Reimbursement Contracting Issues - DOE Proposed Business System Rule
DOECAA Spring Conference Presentation Cost Reimbursement Contracting Issues - DOE Proposed Business System Rule Mary Karen Wills, CPA Director/Leader, BRG Government Contracts 2014 Berkeley Research Group
More informationDCAA Contract Audits: Current Trends and Issues
DCAA Contract Audits: Current Trends and Issues Presented to: NCMA Huntsille, AL Chapter August 25, 2011 Darryl L. Walker, CPA Technical Director Beason & Nalley, Inc. Copyright 2011 Beason & Nalley, Inc.
More informationInternal Surveillance
Page 1 of 18 Internal Surveillance A contract having Earned Value Management System (EVMS) requires the contractor to maintain an effective management control system consistent with EVM industry standards
More informationTREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION
TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION The Internal Revenue Service September 14, 2010 Reference Number: 2010-10-115 This report has cleared the Treasury Inspector General for Tax Administration
More informationSmall Business Conference San Diego Regional Innovation Cluster February 25, 2014
Small Business Conference San Diego Regional Innovation Cluster February 25, 2014 The views expressed in this presentation are DCAA's views and not necessarily the views of other DoD organizations Agenda
More informationINSPECTOR GENERAL UNITED STATES POSTAL SERVICE
OFFICE OF INSPECTOR GENERAL UNITED STATES POSTAL SERVICE Trends and Systemic Issues in Defense Contract Audit Agency Audit Work for Fiscal Years 2009-2012 Management Advisory Report Report Number March
More informationInside The Proposed DFARS Business Systems Rule
Portfolio Media. Inc. 860 Broadway, 6th Floor New York, NY 10003 www.law360.com Phone: +1 646 783 7100 Fax: +1 646 783 7161 customerservice@law360.com Inside The Proposed DFARS Business s Rule Law360,
More informationMonitoring Subcontracts. The views expressed in this presentation are DCAA's views and not necessarily the views of other DoD organizations
Monitoring Subcontracts The views expressed in this presentation are DCAA's views and not necessarily the views of other DoD organizations Subcontracts What should a contractor know about subcontracting:
More informationCONTACT: 1. Proposed rule BDO GOVERNMENT CONTRACTING PRACTICE GUIDANCE ON THE PROPOSED DOE BUSINESS SYSTEM RULE
BDO GOVERNMENT CONTRACTING PRACTICE GUIDANCE ON THE PROPOSED DOE BUSINESS SYSTEM RULE By Eric Sobota, Kelley Doran and Barron Avery Contractors that work for the Department of Energy (DOE) under agreements
More informationBETTER BUYING POWER 2.0 INITIATIVES DESCRIPTIONS
BETTER BUYING POWER 2.0 INITIATIVES DESCRIPTIONS Achieve Affordable Programs Mandate affordability as a requirement: The initiative to provide affordability caps for unit production cost and sustainment
More informationDEFENSE CONTRACT AUDIT AGENCY GUIDE FOR DETERMINING ADEQUACY OF CONTRACTOR INCURRED COST PROPOSAL
Instructions: This form should be completed for each proposal submission and maintained in the permanent file. Adequacy reviews of contractor incurred cost proposals include verification for completeness
More informationA GUIDE TO BEST PRACTICES FOR CONTRACT ADMINISTRATION
Page 1 of 18 A GUIDE TO BEST PRACTICES FOR CONTRACT ADMINISTRATION OFFICE OF FEDERAL PROCUREMENT POLICY (OFPP) OCTOBER 1994 TABLE OF CONTENTS FOREWORD CONTRACT ADMINISTRATION OVERVIEW OF THE CONTRACT ADMINISTRATION
More informationJanuary 2004 6(1) CHAPTER 6. Table of Contents
January 2004 6(1) Paragraph CHAPTER 6 Table of Contents 6-000 Incurred Costs Audit Procedures Page 6-001 Scope of Chapter... 601 6-100 Section 1 --- Introduction to Incurred Cost Audit Objectives 6-101
More informationSPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION LETTER FOR DIRECTOR, DEFENSE CONTRACT MANAGEMENT AGENCY DIRECTOR, DEFENSE CONTRACT AUDIT AGENCY
SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION LETTER FOR DIRECTOR, DEFENSE CONTRACT MANAGEMENT AGENCY DIRECTOR, DEFENSE CONTRACT AUDIT AGENCY July 30, 2012 SUBJECT: Gaps in Business System Reviews
More informationMEMORANDUM OF UNDERSTANDING Between Defense Contract Audit Agency and Department of Homeland Security
MEMORANDUM OF UNDERSTANDING Between Defense Contract Audit Agency and Department of Homeland Security 1. PURPOSE This memorandum sets forth an understanding of contract audit coverage and related audit
More informationFebruary 3, 2016 12(1) CHAPTER 12
February 3, 2016 12(1) CHAPTER 12 Table of Contents Paragraph Page 12-000 Auditing Contract Termination, Delay/Disruption, and Other Price Adjustment Proposals or Claims 12-001 Contract Terminations and
More informationNEC ECC Option F ERF 2066 Duynefontein building refurbishment
NEC ECC Option F ERF 2066 Duynefontein building refurbishment Bok Breedt ECC Main Options There are six types of payment mechanism available in the main Options: Option A Priced contract with activity
More informationDEFENSE CONTRACT AUDIT AGENCY AUDIT REPORT NO. 3311-2002K11010001
DEFENSE CONTRACT AUDIT AGENCY AUDIT REPORT NO. 3311-2002K11010001 PREPARED FOR: Corporate Administrative Contracting Officer (CACO) ATTN: DCMDW-GEOSB (Ms. Catharina N. Ignacio) Defense Contract Management
More informationFiscal Year 2015 Budget Estimates Defense Contract Audit Agency (DCAA)
Fiscal Year 2015 Budget Estimates Defense Contract Audit Agency (DCAA) March 2014 (This page intentionally left blank) Summary ($ in thousands) Budget Activity (BA) 4: Administrative and Service-wide Activities
More informationAs the Defense Contract Audit Agency slowly
Reprinted from Government Contract Costs, Pricing & Accounting Report, with permission of Thomson Reuters. Further use without the permission of West is prohibited. For further information about this publication
More informationReview of Audits Issued by the Defense Contract Audit Agency in FY 2012 and FY 2013
Report No. DODIG-2014-109 Inspector General U.S. Department of Defense SEPTEMBER 8, 2014 Review of Audits Issued by the Defense Contract Audit Agency in FY 2012 and FY 2013 INTEGRITY EFFICIENCY ACCOUNTABILITY
More informationPreaward Survey of Prospective Contractor Accounting System Checklist
PRE-AWARD SURVEY (SF 1408) OF PROSPECTIVE CONTRACTOR ACCOUNTING SYSTEM Date: XX/XX/201X Company Name, Contract Number, and Full Address: Commercial and Government Agency (CAGE) Code Number: (found at http://www.dlis.dla.mil/cage_welcome.asp)
More informationCHAPTER 8. Table of Contents
July 29, 2015 8(1) Paragraph CHAPTER 8 Table of Contents 8-000 Cost Accounting Standards Page 8-001 Scope of Chapter... 801 8-100 Section 1 --- Overview - Cost Accounting Standards Board (CASB) Rules and
More informationHow DCMA Helps To Ensure Good Measurements
How DCMA Helps To Ensure Good Measurements Speaker/Author: Robert Field Defense Contract Management Agency 605 Stewart Avenue Garden City, New York 11530 Email: robert.field@dcma.mil Phone: (516) 228-5886;
More informationTHE DCAA AUDIT BECOMING DCAA COMPLIANT
THE DCAA AUDIT Created to oversee government spending on behalf of the American tax-payer, the Defense Contract Audit Agency (DCAA) is responsible for supervising all Department of Defense (DoD) contracts.
More informationFAR UPDATE 52.216-7, Allowable Cost and Payment (Jun 2013)
FAR UPDATE 52.216-7, Allowable Cost and Payment (Jun 2013) "It's never too early to prepare for your incurred cost submission (A webinar sponsored by Pleasant Valley Business Solutions) 1 Objective Know
More informationFY 2013 DCAA Audit Priorities Laid Out in Staff Allocation Plan
Volume 19 SEPTEMBER 2012 FY 2013 DCAA Audit Priorities Laid Out in Staff Allocation Plan By Darryl L. Walker, CPA, CFE, CGFM, Technical Director at The Defense Contract Audit Agency (DCAA) has issued its
More informationUnderstanding the Rate Cycle. Presented By: Rich Wilkinson, VP Client Services
Understanding the Rate Cycle Presented By: Rich Wilkinson, VP Client Services The Rate Cycle and Related Trivia Basics of Indirect Rates The Traditional Structures Developing Rates Prospective Rate Submissions
More informationDepartment of Defense DIRECTIVE
Department of Defense DIRECTIVE NUMBER 5105.36 February 28, 2002 Certified Current as of November 21, 2003 SUBJECT: Defense Contract Audit Agency (DCAA) DA&M References: (a) Title 10, United States Code
More informationReview of Consultant/Professional Services Cost Accounts
Review of Consultant/Professional Services Cost Accounts 1 Table of Contents Risk Assessment Research and Planning Entrance Conference Preliminary Analytical Procedures Results from Preliminary Analytical
More informationManaging Cost Type Contracts
Managing Cost Type Contracts October 9, 2013 By: Tom Marcinko Donna Dominguez 2013 All Rights Reserved 805 King Farm Boulevard Suite 300 Rockville, Maryland 20850 301.231.6200 P 301.231.7630 F www.aronsonllc.com
More information