American Conference Institute’s 4th Advanced Forum on
GOVERNMENT CONTRACT
COST & PRICING
Strengthening Pre- and Post-Award Compliance Practices to Minimize
the Risks of Disallowed Costs, Withholdings and False Claims
April 17–18, 2013 | Hilton Crystal City, Arlington, VA
GOVERNMENT KEYNOTE SPEAKERS
The Latest on Policy Plans
& Priorities:
First-Hand Insights on the Incurred Cost Audit Backlog,
and the DCAA-DCMA Relationship:
Shay Assad
Director, Defense Pricing
Defense Procurement and
Acquisition Policy
U.S. Department of Defense
Hear DCAA's Perspective
on Executive Compensation:
Patrick J. Higgins
Supervisory Auditor
Mid-Atlantic Region –
Compensation Team (RST-6)
Defense Contract Audit Agency
John J. Bentz, Jr.
Program Manager
Policy Programs Division
DCAA Policy and Plans
Benchmark and Network with Senior
Industry Experts:
BAE
URS
Oshkosh
Serco
Alion Science &
Technology
United Launch
Alliance
Orbital
Northrop
Grumman
Rolls Royce North
America
Balfour Beatty
Construction
John Shire
Deputy Assistant Director
DCAA Policy & Plans
Directorate
Ronald J. Youngs
Director, Cost and Pricing
Center, Defense Contract
Management Agency
DCMA Speaks on Forward Pricing
Rate Proposal Expectations:
Steve Trautwein
Deputy Director, Cost and
Pricing Center, Defense
Contract Management Agency
A stellar faculty of government and industry decision-makers will discuss
how to resolve the most pressing, complex cost or pricing compliance challenges
threatening your bottom line, including:
• How to prepare for executive compensation reviews in the wake of the
J.F. Taylor and Metron decisions: DCAA’s current statistical methodology
• Defining “Materiality” and “Significant Deficiency”: Key qualitative and
quantitative factors
• Recordkeeping and Imaging: Revisiting your policies and procedures in response
to the DCAA backlog
• How to refine your incurred cost audit and rate negotiation strategy: Meeting
increased sampling, submission and supporting documentation requirements
• Assessing subcontractor compliance at the pre- and post-award stages: The scope
of prime and sub responsibilities for ensuring adequacy and price reasonableness
NEW FOR 2013! ENHANCED FOCUS ON STATUTE OF LIMITATIONS,
INTERNAL AUDIT REPORTS AND FALSE CLAIMS:
• Statute of limitations under the Contract Disputes Act: When the
clock starts and stops running for DCAA audits and disallowed costs
KBR
• The latest on DCAA access rights to your internal audit reports and
workpapers: Status of contractors’ rights and obligations
ManTech
International
• When your estimates and contract bids can become “false claims”:
Minimizing new prosecution, penalty, suspension and debarment risks
Register Now • 888-224-2480 • AmericanConference.com/costpricing
Earn
CLE/CPE
Credits
BENEFIT FROM BEST PRACTICES FOR REDUCING THE RISKS OF DISALLOWED COSTS, WITHHOLDINGS AND FALSE CLAIMS.
ATTEND WHAT IS REGARDED AS THE PREMIERE COST & PRICING COMPLIANCE AND BENCHMARKING FORUM OF THE YEAR.
F
ollowing extensive research with industry stakeholders and outside advisors, American Conference Institute has, once again, assembled
a sophisticated program and multi-dimensional speaker faculty, who will discuss the most complex, pressing cost or pricing compliance
issues affecting your business. Each year, industry and private practice professionals attend this event to hear the latest, cutting edge
strategies for meeting heightened DCAA and DCMA compliance expectations. Past attendees have found this event to be highly practical
and worthwhile. Here is what attendees from the April 2012 event had to say:
“Great conference! Topics were all applicable to current issues we’re experiencing in our company right now.” – L-3 Communications
“Very good topics/presentation and even some laughs.” – Pratt & Whitney
“Overall experience was positive. Good to hear from people engaged in the same activities as myself.” – Harris Corporation
In addition to CLE and CPE, the 2012 program will feature a new government, industry and private practice speaker faculty, as well as
enhanced networking and Q & A sessions.
2013 keynote speakers:
- John Shire, Director, DCAA Policy & Plans Directorate
- Ronald J. Youngs, Director, Cost and Pricing Center, DCMA
- Shay Assad, Director, Defense Pricing, Defense Procurement and Acquisition Policy
- Steve Trautwein, Deputy Director, Cost and Pricing Center, DCMA
- Patrick J. Higgins, Supervisory Auditor, Mid-Atlantic Region – Compensation Team (RST-6), DCAA
- John J. Bentz, Jr., Program Manager, Policy Programs Division (PPD), DCAA Policy and Plans
Fully Updated 2013 Industry Speaker Line-up-Benchmark and Network with:
- Kelly G. Peters, Director, Government and Corporate Compliance, BAE Systems Land and Armaments, GTS
- Richard Martinez, Vice President, Government Compliance, Serco
- Christine Flanagan, Director, URS Corporation
- Carol Kastrinos, Senior Director, Financial Compliance and Pricing, Oshkosh
- Amy Hernandez, Government Compliance Director, Balfour Beatty Construction
- David J. Roll, Vice President – Industry Compliance, ManTech International
- John Russell, Assistant General Counsel, Northrop Grumman
- Scott Parr, Vice President, Director of Government Accounting, Alion Science & Technology
- Kent Sharp, Purchasing Compliance Officer, Rolls-Royce North America
- Neil Gardner, Vice President, Ethics & Compliance, Orbital Sciences Corporation
- Charlie Kerr, Senior Manager, Government Compliance, KBR, North American Government & Logistics
- John Brannock, Director of Government Finance and Risk Management, United Launch Alliance
Seats at this highly anticipated event always fill up. Register now by calling 1-888-224-2480, by faxing your registration form to 1-877-927-1563,
or by registering online at www.AmericanConference.com/costpricing.
CONTINUING LEGAL EDUCATION CREDITS
Accreditation will be sought in those jurisdictions requested by
CLE the registrants which have continuing education requirements.
Credits This course is identified as nontransitional for the purposes of CLE
accreditation.
American Conference Institute(ACI) will apply for Continuing
Professional Education credits for all conference attendees
who request credit. There are no pre-requisites and advance
preparation is not required to attend this conference.
ACI certifies that the activity has been approved for CLE credit by the New
York State Continuing Legal Education Board in the amount of 14.5 hours. An
additional 4.0 credit hours will apply to Workshop A/B participation.
Course objective: Update on Government Contract Cost &
Pricing compliance and audit best practices. Recommended CPE Credit: 14.5
hours, an additional 4.0 hours for Workshop A/B participation.
ACI certifies that this activity has been approved for CLE credit by the State Bar
of California in the amount of 12.0 hours. An additional 3.5 credit hours will
apply to Workshop A/B participation.
You are required to bring your state bar number to complete the appropriate
state forms during the conference. CLE credits are processed in 4-8 weeks after
a conference is held.
ACI has a dedicated team which processes requests for state approval. Please
note that event accreditation varies by state and ACI will make every effort to
process your request.
ACI is registered with the National Association of State Boards of
Accountancy (NASBA) as a sponsor of continuing professional education
on the National Registry of CPE Sponsors. State boards of accountancy
have final authority on the acceptance of individual courses for CPE
credit. Complaints regarding registered sponsors may be addressed to the
National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700,
Nashville, TN, 37219-2417 or by visiting the web site: www.nasba.org
To request credit, please check the appropriate box on the Registration form.
Questions about CLE credits for your state? Visit our online CLE Help Center at
www.americanconference.com/CLE
Register now: 888-224-2480 • Fax: 877-927-1563 • AmericanConference.com/costpricing
“Valuable experience, especially the first-hand experience related from industry leadership”
– iRobot Corporation
PRE-CONFERENCE BENCHMARKING GROUPS – TUESDAY, APRIL 16, 2013
9:00 a.m. – 12:30 p.m.
A
1:30 p.m. – 5:00 p.m.
A Complete Guide to Preparing Adequate Incurred Cost
Submissions: How to Meet DCAA and DCMA Standards
for Reasonableness, Allowability, and Allocability
Scott Parr
Vice President, Director of Government Accounting
Alion Science & Technology (McLean, VA)
Former Branch Manager/Regional Audit Manager, DCAA
Sajeev Malaveetil
Director, Government Contracts Practice
Berkeley Research Group LLC (Washington, DC)
This comprehensive working group will take you through
the ins and outs of meeting DCAA requirements for incurred
cost submissions. Through a careful review of sample
submissions, the expert speakers will take a deep dive into
the do’s and don’ts, and lessons learned from past mistakes.
Don’t miss a worthwhile opportunity to hear directly from
key experts on the standards for reasonableness, allowability,
and allocability, and how to apply them to your work.
In addition to enhanced networking, benefit from intensive
learning and benchmarking with speakers and participants,
and take away best practices that will add value to your
organization. The expert speakers will also provide helpful
reference materials that you can use for your daily work after
the event. Topics will include:
• Requirements for filing an incurred cost submission
• DCAA and DCMA audit priorities under Chapter 6 of
the DCAM
• Classifying your incurred cost proposals as High or Low Risk
• What is Incurred Cost Electronically (ICE) model, and how
are contractors complying with its strict requirements
• Preparing Schedule H, I, J, K
• Ensuring adequate documentation to support your costs
• Concentrating on DPAP/DCAA identified high risk
incurred cost proposals for major contractors, including
overseas contingency operations
• Scope of documentation required to support incurred costs
• Determining allocability
• Preparing a cumulative allowable cost spreadsheet
• What systems you need to have in place
• The required level of sampling to render an opinion,
and the most effective sampling techniques
• Practical impact of the FAR contract closeout rule
on annual incurred cost proposals
WHO ATTENDS EACH YEAR
Vice Presidents, Managers and Directors of:
- Government Accounting
- Finance
- Contracts & Pricing
- Government Contracts
- Federal Government Procurement
- Government Compliance/Relations
- Acquisition Policy
- Industrial Compliance
Corporate Legal Professionals
- VPs, Legal Affairs/Operations
- Government Contracts Counsel
- Litigation and Compliance Counsel
Attorneys and Consultants specializing in:
- Government Contracting Compliance
and Litigation
- Cost Accounting and Cost Allowability
- False Claims Act and Procurement Fraud
- GSA Contracts
- Suspension and Debarment
- Bid Protests
B
CASE STUDY – An Inside Look at a Business Systems
Audit: How Audits Have Changed Under the New
Rule, How to Prepare and Manage the Process from
Start to Finish
Robin Schulze
Director
Baker Tilly Virchow Krause LLP
Baker Tilly Beers & Cutler, PLLC (Tysons Corner, VA)
Former Director, Contracts Policy Division, DCMA
John Kreideweis
Partner
KL Contract Consulting (Plano, TX)
Richard Fields
Vice President, Government Compliance
Accenture Federal Services (Haymarket, VA)
This unique, interactive working group will take you through
the ins and outs of what to expect from a business systems
audit under the new rule amid evolving DCAA compliance
expectations. Through an in-depth case study, you will learn
what to expect, and how to prepare for many expected
and unexpected scenarios that can arise at various points
throughout the process. Take away valuable tools for how
to respond to audit requests, and handle multiple, complex
situations on your feet.
Through a number of concrete examples, the speakers will
also focus on what NOT to do, and take you through a variety
of mock situations that can trigger auditor suspicion, more
delays, and referrals to other government agencies and the
DoJ. Unlike other sessions on business systems audits, you
will also benefit from hands-on exercises that will help you
to hone your audit management skills, and bolster your
organization’s efforts to yield favorable DCAA audit findings.
• How system audits are being structured
• How DCAA audits all components of a system
• How much to prepare for the audit under the new rule
- what changes to make internally due to the new rule:
what additional detail and supporting documentation
must be prepared
- assigning subject-matter experts to each system:
key considerations
• Do’s and don’ts for preparing a systems demonstration:
Key considerations for each business system
• Explaining to DCAA how your internal controls work
• Educating DCAA on what you are relying on for your systems
• Developing a corrective action plan in advance for your
known deficiencies
• What leads to payment withholdings and other remedies:
Key system inadequacies and deficiencies to look for
before it’s too late
• What can lead to additional costs of non-compliance,
including lost business and other forms of financial liability
• What level of documentation is required for a compliant
system, and when you need to have written policies and
procedures
Register now: 888-224-2480 • Fax: 877-927-1563 • AmericanConference.com/costpricing
“At least one nugget of gold from each presentation that I will take home/share”
– Harris Corporation
DAY 1 – WEDNESDAY, APRIL 17, 2013
7:30
Registration Opens & Continental Breakfast
8:30
Co-Chairs’ Opening Remarks
• Which aspects of the DCAA Contract Audit Manual
on compensation are still in effect
• How to respond to DCAA audits with these recent
decisions in mind
• What is “reasonable”, and how to prove it vs. what is
“unreasonable”
• Using survey data to support compensation
• Challenging DCAA methodologies: Examples of successful
and unsuccessful rebuttals during compensation reviews
• Status of Congressional Bills to limit executive
compensation: Post-election update and anticipated
initiatives going forward
Nicole J. Owren-Wiest
Partner
Wiley Rein LLP (Washington, DC)
Neil Gardner
Vice President, Ethics & Compliance
Orbital Sciences Corporation (Washington, DC)
8:45
KEYNOTE ADDRESS: DCAA Speaks on the Incurred
Cost Audit Backlog and Expectations for “Adequate”
Submissions
10:45
Networking Coffee Break
11:00
Defining “Materiality” and “Significant Deficiency”:
Key Qualitative and Quantitative Factors
Carol Kastrinos
Senior Director, Financial Compliance and Pricing
Oshkosh Corporation – Defense (Oshkosh, WI)
Former Director, Contracts Policy Division, DCMA
John Brannock
Director of Government Finance and Risk Management
United Launch Alliance (Centennial, CO)
Bradley Waters
Partner
KPMG LLP (Tysons Corner, VA)
John Shire
Deputy Assistant Director
DCAA Policy & Plans Directorate (Washington, DC)
Benefit from a worthwhile opportunity to hear first-hand
insights and ask your questions to a senior DCAA decisionmaker. Gain updates on the latest incurred cost audit policies
and learn about DCAA's compliance expectations. Attendees
will have ample opportunity for Q & A, so come prepared!
9:30
Preparing for Executive Compensation Reviews in
the Wake of the J.F. Taylor and Metron Decisions:
What Recent Experiences Reveal about DCAA’s
Current Statistical Methodology
• Defining a “significant deficiency”
• Degree of materiality for identifying a significant
deficiency: Quantitative and qualitative factors guiding
DCAA’s risk assessment
• Meeting standards for materiality
• When deficient subcontractor data can lead to an
“inadequacy” finding
• How DCAA verifies the adequacy of estimating and
other systems
• Key weaknesses to avoid in contractor business systems
• Applying FAR’s guiding principles under Part 1
• What leads to payment withholdings and other
remedies: Key system inadequacies and deficiencies
• Recent examples of what is “material”
• What can lead to additional costs of non-compliance,
including lost business and other forms of financial liability
• What level of documentation is required for compliant
business systems
Patrick J. Higgins
Supervisory Auditor
Mid-Atlantic Region – Compensation Team (RST-6)
Defense Contract Audit Agency
(Southern New Jersey Office)
John J. Bentz, Jr.
Program Manager, Policy Programs Division (PPD)
DCAA Policy and Plans (Southern New Jersey Office)
Christine Flanagan
Director, Federal Regulatory Compliance
URS Corporation, Corporate Headquarters
(San Francisco, CA)
Jimmy J. Jackson
President, JJ Jackson Consulting, Inc. (Arlington, VA)
Developer of methodology accepted by the ASBCA
in decision #56105 (J. F. Taylor, Inc.)
Sole J.F. Taylor Expert Witness in the J.F. Taylor case
Nicole J. Owren-Wiest
Partner
Wiley Rein LLP (Washington, DC)
• Practical impact of ASBCA decisions #56105 (J. F. Taylor,
Inc.) and #56624 (Metron, Inc.): What the decisions say
about statistical methodology of DCAA reviews
• Status report on DCAA’s statistical methodology and
audit approach post-J.F. Taylor and Metron decisions:
How DCAA is now using compensation surveys and
defining what is “reasonable”
12:00
Recordkeeping and Imaging in an Era of DCAA Backlog:
Revisiting How Long to Retain Records, and Whether or
Not to Change Your Timeline, Policies and Procedures
Amy Hernandez
Government Compliance Director
Balfour Beatty Construction (Fairfax, VA)
Former Financial Liaison Auditor & Investigative
Support Auditor, DCAA
David J. Roll
Vice President-Industry Compliance
ManTech International Corporation (Fairfax, VA)
Former Chief, Technical Audit Services Division, DCAA
Register now: 888-224-2480 • Fax: 877-927-1563 • AmericanConference.com/costpricing
Paul Pompeo
Partner
Arnold & Porter LLP (Washington, DC)
Represented Raytheon Company in statute of limitations
case, Raytheon Company v. US, 104 Fed. Cl. 327 (2012)
Stu Nibley
Partner
K&L Gates LLP (Washington, DC)
• The latest DCAA record retention guidance: DCAA
expectations for your retention practices
• How long to retain supporting records: Pros and cons
of using the FAR vs. a longer timeframe
• Determining how far beyond the FAR requirements
to keep records due to DCAA backlog
• When to change retention practices and shorten your
retention period to FAR timeline
• What happens when you can’t produce old records
during an audit
• Weighing the need for “adequate” support for costs
vs. when to destroy supporting records
• When to keep originals
• If, when and how DCAA is auditing documents created
outside the FAR timeframe
• How DCAA audits document retention, scanned imaging
and hard copy records
• Record destruction requirements under the FAR
1:00
Networking Luncheon
2:15
Refining Your Incurred Cost Audit Management
and Rate Negotiation Strategy: Operating Amid
Increased Sampling, Submission and Supporting
Documentation Requirements
• When does a claim accrue under the Contract Disputes Act
• Recent cases, and their practical impact
• Application of the statute of limitations to contractors’
final indirect rates
• How DCAA has interpreted the six-year limitation: How
far back can DCAA claim costs based on incurred cost
proposals more than six years ago?
4:45
VADM Lou Crenshaw USN (Ret.) CDFM
Principal
Grant Thornton LLP (Alexandria, VA)
• Partial termination for convenience vs. deductive change:
Differences in treatment of costs
• Partial terminations:
- contrasting partial termination principles vs.
full terminations
- when indirect costs become direct
- treatment of severance costs by DCAA
- adjusting accounting systems in response to a partial
termination notice
• Unique considerations for deductive changes
• Which costs to include in a termination proposal, including:
- indirect costs and re-classifying them as direct
- dealing with cost overrun on contracts
- constructive changes
- tracking individual costs
- building up costs (rate and burdens) and the necessary
systems to have in place
- determining overhead rates
• Common areas of cost disagreements in the context
of terminations
• Negotiating a termination settlement: Successful strategies
• Cost or pricing data required to support a termination
proposal, and how to demonstrate reasonableness
• How strictly you need to follow FAR cost principles
in the context of a restructuring
• What to do if your program is on the brink: How to work
with the U.S. Government to “lean out” a program and
manage the impact of cost overrun
Kelly G. Peters
Director, Government and Corporate Compliance
BAE Systems Land and Armaments, GTS
Richard Martinez
Vice President, Government Compliance
Serco (Reston, VA)
James W. Thomas
Partner
PwC (McLean, VA)
• How incurred cost audits have become more
detailed and complex: How DCAA and DCMA assess
reasonableness, allowability, and allocability
• Incurred cost rate negotiations: Best practices for
forecasting rates, closing out contracts and reducing delays
• Identifying areas of increased risk through internal
evaluations of previous audits
• Recent examples of what can trigger disagreements
with DCAA
• When to re-submit rates, and avoiding disruptions
to customers
• What has triggered penalty, disqualification from
direct billing, and civil/ criminal penalties for claiming
unallowable costs
• Working closely with the auditor and Contracting Officer
to provide information in a timely, efficient manner
3:30
Networking Coffee Break
3:45
Statute of Limitations under the Contract Disputes
Act: When the Clock Starts and Stops Running for
DCAA Audits and Disallowed Costs
James J. McCullough
Partner
Fried, Frank, Harris, Shriver & Jacobson LLP
(Washington, DC)
Partial Terminations, Deductive Changes and
Contract Restructurings: Applying Varying Cost and
Termination Principles for Assessing Allowability and
Reasonableness
5:30
Conference Adjourns
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Register now: 888-224-2480 • Fax: 877-927-1563 • AmericanConference.com/costpricing
“Very well done, timely given new regulation, DCMA-DCAA relationship”
– Orbital Sciences Corporation
DAY 2 – THURSDAY, APRIL 18, 2013
7:30
Continental Breakfast
8:30
Co-Chairs’ Opening Remarks
8:35
DCAA Access Rights to Your Internal Audit Reports
and Workpapers: Status Report on Contractors’
Rights and Obligations Post-DCAA Guidance
11:00
Networking Coffee Break
11:15
When Your Estimates and Contract Bids Can Become
“False Claims”: How to Strengthen Your Cost and
Price Proposal Practices to Reduce New Prosecution,
Penalty, Suspension and Debarment Risks
Rodney W. Mateer
Director, Government Contracting Services
Deloitte Financial Advisory Services LLP (McLean, VA)
John Russell
Assistant General Counsel
Northrop Grumman Corporation (Baltimore, MD)
Joseph D. West
Partner
Gibson, Dunn & Crutcher LLP (Washington, DC)
Deborah Nixon
Partner – Government Contract Services
Ernst & Young LLP (McLean, VA)
• Practical impact of the recent 9th Circuit decision in
United States ex rel. Hooper v. Lockheed Martin Corp.,
No. 11-55278: When contract bids or estimates can be
“false claims”
• Defining a “false estimate” in the context of a cost
reimbursement contract
• Adjusting your approach to cost and price proposals
in the wake of the Hooper decision
• When a contractor can be deemed to have acted with
“reckless disregard” or “deliberate ignorance”
• What is a deemed as an honest mistake vs. intentional error
• Growing, creative government theories to assert false
claims, and DOJ success levels for prosecutions and
securing settlements for cost or pricing violations
• Successful defenses
• How DCAA assesses fraud during an audit and
investigates mistakes
• Presenting evidence of good faith to pre-empt a fraud
referral
• When fraud referrals from DCAA can result in DOJ
prosecutions
Donald J. Carney
Partner
Perkins Coie LLP (Washington, DC)
• Status of Congressional action to overrule Newport News
case and grant DCAA statutory authority
• Recent DCAA guidance and changes to accounting manual
• What triggers DCAA requests for the reports
• When an executive summary report is a sufficient response
to an access request
• Recent examples of DCAA requests
• Managing the legal aspects of granting/denying access
requests, including privilege
• Revisiting your policies regarding government requests
for internal audit reports and workpapers
• Working with your internal audit department on policies
for reviewing reports and workpapers
• Defining the reporting relationships between internal
audit and other corporate departments
• Fostering company-wide adherence to policies
• Ensuring internal audit departments are clearly
documenting objectives, procedures, findings and
remediation steps
• Reducing the risks associated with poorly documented
internal audit reports and workpapers
9:45
Q & A with DPAP, DCAA and DCMA: The Latest on Auditor
Training Initiatives, the DCAA-DCMA Relationship, Role
of the Contracting Officer and Priorities Going Forward
Shay Assad
Director, Defense Pricing
Defense Procurement and Acquisition Policy
U.S. Department of Defense (Washington, DC)
John Shire
Deputy Assistant Director
DCAA Policy & Plans Directorate (Washington, DC)
Ronald J. Youngs
Director, Cost and Pricing Center
Defense Contract Management Agency (Washington, DC)
12:15
Networking Luncheon
1:30
Year-In-Review: Update on CAS and Board
Interpretations
Charlie Kerr
Senior Manager, Government Compliance
KBR, North American Government & Logistics
(Houston, TX)
Bill Walter
Partner
Dixon Hughes Goodman, LLP (Tysons Corner, VA)
• CAS Activities: Review of CAS pronouncements, updates
and decisions over the past year
• Update on CAS Board agenda, and priorities
• Impact of cost or pricing data requirements and CAS
exemptions on prime contractors, and first and second
tier subcontractors
• Recent trends in B&P and IR&D: Practical impact of
IR&D changes by Congress and the Department of
Defense, and the impact of reduced Federal spending
on B&P costs and the alignment with the Fundamental
Requirements of CAS 420
Register now: 888-224-2480 • Fax: 877-927-1563 • AmericanConference.com/costpricing
• Harmonization of CAS with the Pension Protection Act,
and how existing pension standards and contract prices
are impacted
• Best practices to ensure that home office allocations
comply with the Fundamental Requirements of CAS 403
• Strategies for small businesses to be proactive in
addressing the increased burden associated with
transitioning to performing on CAS covered awards
2:30
Nicole M. Mitchell
Partner
Aronson LLC (Rockville, MD)
• New criteria for forward pricing rate proposals
- more required detail for forecasting
- how to manage rates by pool
• How audits of forward pricing rate proposals are
conducted, including the use of proposal walk-throughs
• Requisite level of detail in a forward pricing rate
proposal, and how much is too much
• What triggers findings of inadequacies: How auditors
have determined if the data provided adequately
supports the contractor’s proposed rates
• Completing forward pricing rate negotiations in
a timely manner
• How auditors have determined if the data provided
adequately supports the contractor’s proposed rates
• Requirements for cost-plus, time & material and
sub-tier proposals
• Computing and applying indirect rates, including cost
breakdowns
• Supporting the reasonableness of the rates under FAR
Part 15
• Completing forward pricing rate negotiations in a timely
manner
• Close-out proposal requirements
• Coordinating and ensuring your proposals are consistent
Verifying Subcontractor Cost or Pricing Compliance
at the Pre- and Post-Award Stages: The Scope
of Prime and Sub Responsibilities for Ensuring
Adequate Data and Price Reasonableness
Kent Sharp
Purchasing Compliance Officer
Quality Audit Manager
Rolls-Royce North America (Indianapolis, IN)
Liz Novak
Director, Regulatory Compliance
Booz Allen Hamilton, Inc. (Herndon, VA)
• The scope of a prime contractor’s obligation to conduct
cost or price analyses of subcontractor proposals, and
key pitfalls to avoid
• Subcontractor responsibilities to certify and submit
cost or pricing data
• Expected level of prime monitoring of subcontractor
compliance at the pre- and post-award stages
• To what extent a prime contractor can access a
subcontractor’s records, including the status of their
accounting systems, and when a subcontractor’s denial
of access to records can be justified
• When and how to request assistance from the
contracting officer to ensure a subcontractor’s
compliance with CAS and FAR
• Applying global indemnity clauses and contractual audit
rights: To what extent a prime needs to emulate DCAA
audit processes, and how to meet DCAA expectations
• Distinction between “price analysis” vs. “cost analysis”,
and what is required for each
• Ensuring that your purchasing system processes can identify
responsible prospective subcontractors and vendors
• Key pitfalls to avoid in evaluating “price reasonableness”
of subcontractor cost or pricing data
• Extent to which DCAA requests subcontractor cost or
pricing data that is not required by regulation
• Negotiating with a contracting officer regarding the
scope of required cost or pricing data
• Monitoring and tracking overhead, G & A and other
charges over the life of a subcontract
3:30
Networking Coffee Break
3:45
Forward Pricing Rate Proposals: How to Comply with
New Criteria for Forecasted Data, BOEs and Adequacy
Steve Trautwein
Deputy Director
Cost and Pricing Center
Defense Contract Management Agency (Washington, DC)
4:45
Evaluating Your Audit Readiness: Conducting an
Internal Assessment to Correct Internal Control
and Compliance Weaknesses before It’s Too Late
Terry A. Carlson
Managing Director
Capital Edge Consulting, Inc. (Reston, VA)
• Who should perform the assessment: Building the
most effective assessment team
• Selecting frequency and scope of internal reviews
• Who should conduct the assessment: When to use
in-house compliance and legal groups vs. outside counsel
and forensic accountants
• How to structure the internal assessment, including
designating an internal auditor to each system
• Documenting information and rationale for your risk
assessment approach
• How to work effectively with the internal audit department
• Best practices for identifying weak internal controls
• Protecting attorney-client privilege: When and how
to assert privilege
• Identifying and implementing corrective measures,
including tightened systems and targeted training
• Updating policies and procedures for CAS, FAR and
DFARS compliance
• Recordkeeping requirements
• Sharing the findings: Determining whether or not to
disclose to DCAA and DCMA, and how
5:30
Conference Concludes
© American Conference Institute, 2013
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NEW 2013 FACULTY
American Conference Institute’s 4th Advanced Forum on
United Launch
Alliance
DCAA
GOVERNMENT CONTRACT
DCMA
COST & PRICING
DPAP
Northrop
Grumman
Alion Science &
Technology
Rolls Royce North
America
BAE
Balfour Beatty
Construction
URS
Strengthening Pre- and Post-Award Compliance Practices to Minimize
the Risks of Disallowed Costs, Withholdings and False Claims
Oshkosh
April 17–18, 2013 | Hilton Crystal City, Arlington, VA
KBR
ManTech
International
Serco
R E G I S T R AT I O N F O R M
Orbital
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