Portfolio

Recent Portfolio accomplishments supplement the highlights, below. Major successes by topic are available via the links, above.

Previous Project Highlights:

September, 2010 – Explain the repercussions of a DCAA audit report to a (mostly commercial) subcontractor. Provide specific text to support significantly higher profit, in order to consider questioned costs (as support for profit, not costs). Research and provide regulatory references, regarding (unauthorized) Government disclosure of company-private information to the prime contractor.

August, 2010 – Develop slides, handouts with examples, and an outline of two on-site presentations at client facilities. Create a dictionary of USG procurement terms and acronyms, as a reference guide for attendees implementing new policies and procedures, in anticipation of their first CPSR.

July, 2010 – Offer industry information and DCAA perspectives to a client encountering their first DCAA audit. The small business with substantial commercial contracts submitted its first cost proposal, with only competitive, Fixed Price contracts preceding that. Guide development of adequate, traceable supporting documents after proposal submission. Prepare the Accounting Manager for what to expect and translate commercial-manufacturer language into DCAA-objective wording.

July, 2010 – In compliance with the RFP, draft a cost proposal as a basis for both proposal submission and the emerging Estimating System of a new, small business prime contractor. "Walk" the President through proposed travel (departure, destination, and number of trips; number of people, etc.), segregate independent consultants from subcontractors (advising the client of appropriate support for each), explain calculations for direct labor rates, and develop detailed accounts and projected amounts for the new, indirect pools.

June, 2010 – Recommend setup of employee and independent contractor labor, including comparative sources of proposal pricing for a non-profit contractor. Suggest specific accounts in the indirect expenses section of the Chart of Accounts, and methods of supporting projected dollars for them. Guide executive management through calculations (and auditable support) for the Indirect Cost Rate and job-cost budgets.

April through July, 2010 – Design a Travel Reimbursement and Business Meeting form (with draft procedures – especially for calculating M&IE), develop a detailed P&L section of the Chart of Accounts (with each indirect pool segregable, even if currently combined), and assist with client-specific challenges (from payroll journal entries to overtime on USG-funded jobs with no paid overtime on IR&D jobs).

April, 2010 - Advise a construction business with its first USG-funded contract how to distinguish between direct (Cost of Goods Sold) costs and indirect (pools) expenses. Consult as a reference source on several specific, complex questions for this unique job, dissimilar from other jobs for the company.

March through July, 2010 – Consulted as a reference source on specific practices, related to newly drafted purchasing policies and procedures. Assisted with matrices, flowcharts, and other graphical displays to consolidate purchase order requirements by dollars and other attributes. Reviewed and provided feedback on client management's revisions and additions to policies and procedures.

March through May, 2010 – During an on-site visit, evaluated and helped correct accounting practices geared toward priced customer invoices without accurate and complete job costs. Drafted policies and procedures for a DCAA-approvable Accounting System. Created a new general ledger, including a Chart of Accounts that segregated different indirect pools per the ICE model. Helped client initiate accrual accounting, including expensing PTO as earned, not taken, and a logical process for closing the books. Explained and suggested (travel) per diem procedures. Recommended changes to record general supervision in overhead, but program management in direct labor. Entered sample transactions into the new general ledger, in order to point out non-compliances and offer remedies. Set up a spreadsheet template for indirect rates. Coached Operations management on allowable versus unallowable expenses. Drafted a Desk Guide to assist day-to-day strengthening of the Accounting System.

February, 2010 – Consulted with a family-owned, small business. Explained calculations for supportable, fully-burdened price per hour rates, especially for the two owners. Explained and showed sample calculations for indirect costs, in anticipation of a DCAA audit. Discussed segregation of unallowable accounts in the general ledger. Helped executive management with calculating and supporting labor overhead, especially for the two owners.

January, 2010 – Guided a small business through potential exceptions and corrective changes to prepare for DCAA approval of the Accounting System.

Prior to 2010
Evaluated P.O. documentation and actual practices at multiple sites. From the evaluations, drafted one consolidated, compliant set of policies and procedures, plus a procurement Desk Guide for day-to-day use. Helped management implement new audit trails for a future CPSR.

Built – and trained a prime-contractor client staff to build – a draft cost proposal volume. Devised creative, supporting audit trails for cost or pricing data on this five-year, multi-million dollar proposal encompassing several major subcontracts.

In preparation for a CPSR, reviewed dozens of files for purchases. Recommended specific re-wording to enhancing Source Justifications and Price Justifications. Worked one-on-one with cost/price analysts. Guided buyers and supervisors to creative, more compliant Price Justifications for sole source purchases. Recommended quick and easy approaches to Price Justifications, where specific buyers documented compliant-but-complex Price Justifications. Recommended specific changes to formal policies and procedures.

Conducted an Internal Audit in anticipation of a DCAA audit toward approval of the Accounting System. Discussed specific findings with management, including at least one recommendation to eliminate or mitigate each reportable finding. Advised management on key issues to build stronger, compliant audit trails.

Drafted a Termination for Convenience (T for C) proposal, on applicable forms, for a large Defense contractor. Researched forms requirements and discussed unique, high-dollar issue with the Termination Contracting Officer. Performed an on-site cost analysis of one subcontractor's proposal and a price analysis of another; incorporated auditable results into the prime contract T for C proposal. Coordinated with contractor employees regarding Government property (location and transfers), negotiation strategy, and contractor costs of developing the termination proposal.

Developed a more effective approach to resolve a Request for Equitable Adjustment. Refocused the claim squarely on documented communications between the U.S. Government and the prime contractor, mitigation of damages, notifications of delays, and supportable costs. Brought an objective perspective to an emotional situation, refined narrative to legally-relevant and well-documented events, facilitating a prompt PCO response.