SlideShare une entreprise Scribd logo

Recent Trends in Government Contract Cost Recovery and DCAA Audit Issues

•Télécharger en tant que PPT, PDF•
•
S
smasie

Summarizes Recent Government Contract DCAA Audit Trend and Updates on Cost Recovery Developments

1  sur  38
Effective Management of DCAA Audits ---------------------- Cost and Pricing Update NCMA Pikes Peak Chapter January 21, 2010 Steven M. Masiello Taylor M. Menlove McKenna Long & Aldridge LLP
Agenda ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object]
Background ,[object Object],[object Object],[object Object],[object Object]
Background (cont.) ,[object Object],[object Object],[object Object]
Background (cont.) ,[object Object],[object Object],[object Object],[object Object]
Background (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Access to Contractor Records ,[object Object],[object Object],[object Object]
Access (cont.) ,[object Object],[object Object],[object Object]
Access (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Access (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Access (cont.) ,[object Object],[object Object],[object Object]
Access (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Access (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Access (cont.) ,[object Object],[object Object],[object Object],[object Object]
Internal Control Audits ,[object Object],[object Object],[object Object]
Internal Control Audits (cont.) ,[object Object],[object Object],[object Object],[object Object]
Internal Control Audits (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Internal Control Audits (cont.) ,[object Object],[object Object],[object Object]
Internal Control Audits (cont.) ,[object Object],[object Object],[object Object],[object Object]
Other DCAA Reactions ,[object Object],[object Object],[object Object],[object Object]
Results of DCAA Reactions ,[object Object],[object Object],[object Object]
Results of DCAA Reactions to Criticism (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object]
General Suggestions ,[object Object],[object Object],[object Object]
Specific Actions ,[object Object],[object Object],[object Object],[object Object]
Specific Actions (cont.) ,[object Object],[object Object],[object Object]
Resolving Audit (Cost) Disputes
Resolving Disputes ,[object Object],[object Object],[object Object],[object Object],[object Object]
Resolving Disputes (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Resolving Disputes (cont.) ,[object Object],[object Object],[object Object],[object Object]
Resolving Disputes (cont.) ,[object Object],[object Object],[object Object],[object Object]
Cost and Pricing Update
No Required Formula to Support Incurred Costs ,[object Object],[object Object],[object Object],[object Object]
Gov. Defective Pricing Claim Time-Barred ,[object Object],[object Object],[object Object],[object Object],[object Object]
Airfare Costs ,[object Object],[object Object],[object Object]
Business Systems/Withholds ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Conclusions / Questions ,[object Object],[object Object],[object Object],[object Object],DN 32165298

Recommandé

2013-09-26 Government Contractors Project Management Systems
2013-09-26 Government Contractors Project Management Systems2013-09-26 Government Contractors Project Management Systems
2013-09-26 Government Contractors Project Management SystemsRaffa Learning Community
 
Kreischer Miller Architecture & Engineering Industry Seminar
Kreischer Miller Architecture & Engineering Industry SeminarKreischer Miller Architecture & Engineering Industry Seminar
Kreischer Miller Architecture & Engineering Industry SeminarKreischer Miller
 
XBRL US Filing Update 10212209
XBRL US Filing Update 10212209XBRL US Filing Update 10212209
XBRL US Filing Update 10212209Conor O'Kelly
 
Adams Georgia State Audit Presentation Series
Adams Georgia State Audit Presentation SeriesAdams Georgia State Audit Presentation Series
Adams Georgia State Audit Presentation SeriesLewis Adams
 
C2 audit planning checklist
C2 audit planning checklistC2 audit planning checklist
C2 audit planning checklistSazzad Hossain, ITP, MBA, CSCA™
 
Generating Increased Value through Turbulent Times (Peter Doolin, GCL Consult...
Generating Increased Value through Turbulent Times (Peter Doolin, GCL Consult...Generating Increased Value through Turbulent Times (Peter Doolin, GCL Consult...
Generating Increased Value through Turbulent Times (Peter Doolin, GCL Consult...nzde
 
Are Your Internal Controls in Order?
Are Your Internal Controls in Order? Are Your Internal Controls in Order?
Are Your Internal Controls in Order? Rachel Werner, MPA, GPC, PMP
 
Regulatory Analysis and Performance Management
Regulatory Analysis and Performance ManagementRegulatory Analysis and Performance Management
Regulatory Analysis and Performance ManagementMercatus Center
 

Recommandé

2013-09-26 Government Contractors Project Management Systems
2013-09-26 Government Contractors Project Management Systems2013-09-26 Government Contractors Project Management Systems
2013-09-26 Government Contractors Project Management SystemsRaffa Learning Community
 
Kreischer Miller Architecture & Engineering Industry Seminar
Kreischer Miller Architecture & Engineering Industry SeminarKreischer Miller Architecture & Engineering Industry Seminar
Kreischer Miller Architecture & Engineering Industry SeminarKreischer Miller
 
XBRL US Filing Update 10212209
XBRL US Filing Update 10212209XBRL US Filing Update 10212209
XBRL US Filing Update 10212209Conor O'Kelly
 
Adams Georgia State Audit Presentation Series
Adams Georgia State Audit Presentation SeriesAdams Georgia State Audit Presentation Series
Adams Georgia State Audit Presentation SeriesLewis Adams
 
C2 audit planning checklist
C2 audit planning checklistC2 audit planning checklist
C2 audit planning checklistSazzad Hossain, ITP, MBA, CSCA™
 
Generating Increased Value through Turbulent Times (Peter Doolin, GCL Consult...
Generating Increased Value through Turbulent Times (Peter Doolin, GCL Consult...Generating Increased Value through Turbulent Times (Peter Doolin, GCL Consult...
Generating Increased Value through Turbulent Times (Peter Doolin, GCL Consult...nzde
 
Are Your Internal Controls in Order?
Are Your Internal Controls in Order? Are Your Internal Controls in Order?
Are Your Internal Controls in Order? Rachel Werner, MPA, GPC, PMP
 
Regulatory Analysis and Performance Management
Regulatory Analysis and Performance ManagementRegulatory Analysis and Performance Management
Regulatory Analysis and Performance ManagementMercatus Center
 
Subcontractor Cost Allowability And Systems Adequacy
Subcontractor Cost Allowability And Systems AdequacySubcontractor Cost Allowability And Systems Adequacy
Subcontractor Cost Allowability And Systems Adequacysmasie
 
Government Contracting Compliance & Ethics Programs (General Counsel, P.C.); ...
Government Contracting Compliance & Ethics Programs (General Counsel, P.C.); ...Government Contracting Compliance & Ethics Programs (General Counsel, P.C.); ...
Government Contracting Compliance & Ethics Programs (General Counsel, P.C.); ...govWin
 
GC Accounting System Compliance
GC Accounting System ComplianceGC Accounting System Compliance
GC Accounting System Compliancesmasie
 
Obtaining an Adequate ("Approved") Accounting System
Obtaining an Adequate ("Approved") Accounting SystemObtaining an Adequate ("Approved") Accounting System
Obtaining an Adequate ("Approved") Accounting SystemRobert E Jones
 
2014-05-15 Raffa BDO Managing Government Contracts
2014-05-15 Raffa BDO Managing Government Contracts2014-05-15 Raffa BDO Managing Government Contracts
2014-05-15 Raffa BDO Managing Government ContractsRaffa Learning Community
 
2015-03-10 Managing Government Contracts
2015-03-10 Managing Government Contracts 2015-03-10 Managing Government Contracts
2015-03-10 Managing Government Contracts Raffa Learning Community
 
LSC Technology Initiative Grant Conference 2015 | Session Materials - Managin...
LSC Technology Initiative Grant Conference 2015 | Session Materials - Managin...LSC Technology Initiative Grant Conference 2015 | Session Materials - Managin...
LSC Technology Initiative Grant Conference 2015 | Session Materials - Managin...Legal Services Corporation
 
LSCTIG 2015 Session Materials - Managing your grant effectively
LSCTIG 2015 Session Materials - Managing your grant effectively LSCTIG 2015 Session Materials - Managing your grant effectively
LSCTIG 2015 Session Materials - Managing your grant effectively Legal Services Corporation
 
Billing accuracy guidelines
Billing accuracy guidelinesBilling accuracy guidelines
Billing accuracy guidelinestraoman
 
2014-10-15 Managing Government Contracts
2014-10-15 Managing Government Contracts2014-10-15 Managing Government Contracts
2014-10-15 Managing Government ContractsRaffa Learning Community
 
Pricing-Related Current Events, Trends & Coming Attractions
Pricing-Related Current Events, Trends & Coming Attractions Pricing-Related Current Events, Trends & Coming Attractions
Pricing-Related Current Events, Trends & Coming Attractions Government Contract Pricing Summit
 
Encoursa Webinar: Obtaining an Adequate ("Approved") Accounting System
Encoursa Webinar: Obtaining an Adequate ("Approved") Accounting SystemEncoursa Webinar: Obtaining an Adequate ("Approved") Accounting System
Encoursa Webinar: Obtaining an Adequate ("Approved") Accounting SystemRobert E Jones
 
Challenges and Solutions to Conducting High Quality Contract Evaluations for ...
Challenges and Solutions to Conducting High Quality Contract Evaluations for ...Challenges and Solutions to Conducting High Quality Contract Evaluations for ...
Challenges and Solutions to Conducting High Quality Contract Evaluations for ...Washington Evaluators
 
2022 Compliatric Continuous Compliance Series - Chapter 12 and 13.pdf
2022 Compliatric Continuous Compliance Series - Chapter 12 and 13.pdf2022 Compliatric Continuous Compliance Series - Chapter 12 and 13.pdf
2022 Compliatric Continuous Compliance Series - Chapter 12 and 13.pdfCompliatric Where Compliance Happens
 
Devry acct-555-midterm
Devry acct-555-midtermDevry acct-555-midterm
Devry acct-555-midtermindividual484
 
Devry acct 444 week 1 5 complete quizzes
Devry acct 444 week 1 5 complete quizzesDevry acct 444 week 1 5 complete quizzes
Devry acct 444 week 1 5 complete quizzesMelissaHarrington321
 
Devry acct 555 midterm
Devry acct 555 midtermDevry acct 555 midterm
Devry acct 555 midtermkxipvscsk02
 
CCCA - Proposition 218: Rules, Regulations And Requirements
CCCA - Proposition 218: Rules, Regulations And RequirementsCCCA - Proposition 218: Rules, Regulations And Requirements
CCCA - Proposition 218: Rules, Regulations And RequirementsContract Cities
 
ptac -_you_won_a_contract...now_what
ptac -_you_won_a_contract...now_whatptac -_you_won_a_contract...now_what
ptac -_you_won_a_contract...now_whatColorado PTAC
 
Project Storyboard: Reducing Cycle Time for Bid Tab Creation by 33%
Project Storyboard: Reducing Cycle Time for Bid Tab Creation by 33%Project Storyboard: Reducing Cycle Time for Bid Tab Creation by 33%
Project Storyboard: Reducing Cycle Time for Bid Tab Creation by 33%GoLeanSixSigma.com
 

Contenu connexe

Similaire à Recent Trends in Government Contract Cost Recovery and DCAA Audit Issues

Subcontractor Cost Allowability And Systems Adequacy
Subcontractor Cost Allowability And Systems AdequacySubcontractor Cost Allowability And Systems Adequacy
Subcontractor Cost Allowability And Systems Adequacysmasie
 
Government Contracting Compliance & Ethics Programs (General Counsel, P.C.); ...
Government Contracting Compliance & Ethics Programs (General Counsel, P.C.); ...Government Contracting Compliance & Ethics Programs (General Counsel, P.C.); ...
Government Contracting Compliance & Ethics Programs (General Counsel, P.C.); ...govWin
 
GC Accounting System Compliance
GC Accounting System ComplianceGC Accounting System Compliance
GC Accounting System Compliancesmasie
 
Obtaining an Adequate ("Approved") Accounting System
Obtaining an Adequate ("Approved") Accounting SystemObtaining an Adequate ("Approved") Accounting System
Obtaining an Adequate ("Approved") Accounting SystemRobert E Jones
 
2014-05-15 Raffa BDO Managing Government Contracts
2014-05-15 Raffa BDO Managing Government Contracts2014-05-15 Raffa BDO Managing Government Contracts
2014-05-15 Raffa BDO Managing Government ContractsRaffa Learning Community
 
LSC Technology Initiative Grant Conference 2015 | Session Materials - Managin...
LSC Technology Initiative Grant Conference 2015 | Session Materials - Managin...LSC Technology Initiative Grant Conference 2015 | Session Materials - Managin...
LSC Technology Initiative Grant Conference 2015 | Session Materials - Managin...Legal Services Corporation
 
LSCTIG 2015 Session Materials - Managing your grant effectively
LSCTIG 2015 Session Materials - Managing your grant effectively LSCTIG 2015 Session Materials - Managing your grant effectively
LSCTIG 2015 Session Materials - Managing your grant effectively Legal Services Corporation
 
Billing accuracy guidelines
Billing accuracy guidelinesBilling accuracy guidelines
Billing accuracy guidelinestraoman
 
Encoursa Webinar: Obtaining an Adequate ("Approved") Accounting System
Encoursa Webinar: Obtaining an Adequate ("Approved") Accounting SystemEncoursa Webinar: Obtaining an Adequate ("Approved") Accounting System
Encoursa Webinar: Obtaining an Adequate ("Approved") Accounting SystemRobert E Jones
 
Challenges and Solutions to Conducting High Quality Contract Evaluations for ...
Challenges and Solutions to Conducting High Quality Contract Evaluations for ...Challenges and Solutions to Conducting High Quality Contract Evaluations for ...
Challenges and Solutions to Conducting High Quality Contract Evaluations for ...Washington Evaluators
 
2022 Compliatric Continuous Compliance Series - Chapter 12 and 13.pdf
2022 Compliatric Continuous Compliance Series - Chapter 12 and 13.pdf2022 Compliatric Continuous Compliance Series - Chapter 12 and 13.pdf
2022 Compliatric Continuous Compliance Series - Chapter 12 and 13.pdfCompliatric Where Compliance Happens
 
Devry acct-555-midterm
Devry acct-555-midtermDevry acct-555-midterm
Devry acct-555-midtermindividual484
 
Devry acct 444 week 1 5 complete quizzes
Devry acct 444 week 1 5 complete quizzesDevry acct 444 week 1 5 complete quizzes
Devry acct 444 week 1 5 complete quizzesMelissaHarrington321
 
Devry acct 555 midterm
Devry acct 555 midtermDevry acct 555 midterm
Devry acct 555 midtermkxipvscsk02
 
CCCA - Proposition 218: Rules, Regulations And Requirements
CCCA - Proposition 218: Rules, Regulations And RequirementsCCCA - Proposition 218: Rules, Regulations And Requirements
CCCA - Proposition 218: Rules, Regulations And RequirementsContract Cities
 
ptac -_you_won_a_contract...now_what
ptac -_you_won_a_contract...now_whatptac -_you_won_a_contract...now_what
ptac -_you_won_a_contract...now_whatColorado PTAC
 
Project Storyboard: Reducing Cycle Time for Bid Tab Creation by 33%
Project Storyboard: Reducing Cycle Time for Bid Tab Creation by 33%Project Storyboard: Reducing Cycle Time for Bid Tab Creation by 33%
Project Storyboard: Reducing Cycle Time for Bid Tab Creation by 33%GoLeanSixSigma.com
 

Similaire à Recent Trends in Government Contract Cost Recovery and DCAA Audit Issues (20)

Subcontractor Cost Allowability And Systems Adequacy
Subcontractor Cost Allowability And Systems AdequacySubcontractor Cost Allowability And Systems Adequacy
Subcontractor Cost Allowability And Systems Adequacy
 
Government Contracting Compliance & Ethics Programs (General Counsel, P.C.); ...
Government Contracting Compliance & Ethics Programs (General Counsel, P.C.); ...Government Contracting Compliance & Ethics Programs (General Counsel, P.C.); ...
Government Contracting Compliance & Ethics Programs (General Counsel, P.C.); ...
 
GC Accounting System Compliance
GC Accounting System ComplianceGC Accounting System Compliance
GC Accounting System Compliance
 
Obtaining an Adequate ("Approved") Accounting System
Obtaining an Adequate ("Approved") Accounting SystemObtaining an Adequate ("Approved") Accounting System
Obtaining an Adequate ("Approved") Accounting System
 
2014-05-15 Raffa BDO Managing Government Contracts
2014-05-15 Raffa BDO Managing Government Contracts2014-05-15 Raffa BDO Managing Government Contracts
2014-05-15 Raffa BDO Managing Government Contracts
 
2015-03-10 Managing Government Contracts
2015-03-10 Managing Government Contracts 2015-03-10 Managing Government Contracts
2015-03-10 Managing Government Contracts
 
LSC Technology Initiative Grant Conference 2015 | Session Materials - Managin...
LSC Technology Initiative Grant Conference 2015 | Session Materials - Managin...LSC Technology Initiative Grant Conference 2015 | Session Materials - Managin...
LSC Technology Initiative Grant Conference 2015 | Session Materials - Managin...
 
LSCTIG 2015 Session Materials - Managing your grant effectively
LSCTIG 2015 Session Materials - Managing your grant effectively LSCTIG 2015 Session Materials - Managing your grant effectively
LSCTIG 2015 Session Materials - Managing your grant effectively
 
Billing accuracy guidelines
Billing accuracy guidelinesBilling accuracy guidelines
Billing accuracy guidelines
 
2014-10-15 Managing Government Contracts
2014-10-15 Managing Government Contracts2014-10-15 Managing Government Contracts
2014-10-15 Managing Government Contracts
 
Pricing-Related Current Events, Trends & Coming Attractions
Pricing-Related Current Events, Trends & Coming Attractions Pricing-Related Current Events, Trends & Coming Attractions
Pricing-Related Current Events, Trends & Coming Attractions
 
Encoursa Webinar: Obtaining an Adequate ("Approved") Accounting System
Encoursa Webinar: Obtaining an Adequate ("Approved") Accounting SystemEncoursa Webinar: Obtaining an Adequate ("Approved") Accounting System
Encoursa Webinar: Obtaining an Adequate ("Approved") Accounting System
 
Challenges and Solutions to Conducting High Quality Contract Evaluations for ...
Challenges and Solutions to Conducting High Quality Contract Evaluations for ...Challenges and Solutions to Conducting High Quality Contract Evaluations for ...
Challenges and Solutions to Conducting High Quality Contract Evaluations for ...
 
2022 Compliatric Continuous Compliance Series - Chapter 12 and 13.pdf
2022 Compliatric Continuous Compliance Series - Chapter 12 and 13.pdf2022 Compliatric Continuous Compliance Series - Chapter 12 and 13.pdf
2022 Compliatric Continuous Compliance Series - Chapter 12 and 13.pdf
 
Devry acct-555-midterm
Devry acct-555-midtermDevry acct-555-midterm
Devry acct-555-midterm
 
Devry acct 444 week 1 5 complete quizzes
Devry acct 444 week 1 5 complete quizzesDevry acct 444 week 1 5 complete quizzes
Devry acct 444 week 1 5 complete quizzes
 
Devry acct 555 midterm
Devry acct 555 midtermDevry acct 555 midterm
Devry acct 555 midterm
 
CCCA - Proposition 218: Rules, Regulations And Requirements
CCCA - Proposition 218: Rules, Regulations And RequirementsCCCA - Proposition 218: Rules, Regulations And Requirements
CCCA - Proposition 218: Rules, Regulations And Requirements
 
ptac -_you_won_a_contract...now_what
ptac -_you_won_a_contract...now_whatptac -_you_won_a_contract...now_what
ptac -_you_won_a_contract...now_what
 
Project Storyboard: Reducing Cycle Time for Bid Tab Creation by 33%
Project Storyboard: Reducing Cycle Time for Bid Tab Creation by 33%Project Storyboard: Reducing Cycle Time for Bid Tab Creation by 33%
Project Storyboard: Reducing Cycle Time for Bid Tab Creation by 33%
 

Recent Trends in Government Contract Cost Recovery and DCAA Audit Issues

  • 1. Effective Management of DCAA Audits ---------------------- Cost and Pricing Update NCMA Pikes Peak Chapter January 21, 2010 Steven M. Masiello Taylor M. Menlove McKenna Long & Aldridge LLP
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.
  • 21.
  • 22.
  • 23.
  • 24.
  • 25.
  • 26.
  • 27.
  • 29.
  • 30.
  • 31.
  • 32.
  • 34.
  • 35.
  • 36.
  • 37.
  • 38.