Pre-Conference Workshops

Virtual Workshop A — How to Prepare for a Contractor Purchasing System Review (CPSR)

Aug 2020

Speakers

Nick Sanders
Director, Government Accounting & Compliance
General Atomics Aeronautical Systems (Poway, CA)

Luis Avila, CISA
Director, Government Contractor Services
KPMG LLP (Mclean, VA)

Virtual Workshop B — Understanding the Definition and Impact of Materiality for Incurred Cost Audits

Aug 2020

Speakers

Matthew Herdman
Corporate Compliance Director
ASRC Federal (Beltsville, MD)

Brent Calhoon
Partner
Baker Tilly (Tysons Corner, VA)

James M. Freeman, CPA
Resident Auditor
Northrup Grumman Corporate Office

Day 1

9:00
Co-Chairs Opening Remarks
9:15
KEYNOTE
10:00
First-Hand Insights: What’s New, What’s Changing, Priorities and Developments Directly from DCAA and DCMA Leadership
10:45
Networking Break
11:15
Industry Think Tank: How Contractors are Responding to the DoD’s Evolving Policy Priorities
12:00
CARES Act Provisions and an Evolving Understanding of the COVID-19 Pandemic’s Impact on Government Contractors
1:00
Networking Lunch
1:30
Business Systems Audit-Ready: Maintaining Your Business Systems in the Increasingly Likelihood of an Audit
2:30
Deciphering Real-World DCAA Incurred Cost Scenarios and Practical Tips to Survive an Audit
3:15
Networking Break
3:45
Unraveling complexities in Truthful Cost and Pricing Act (TCPA) Waivers and Certified Cost or Pricing Data Requirements
4:45
Legal Trends: How Recent Case Law Impacts Your Contracts
5:30
End of Day One

Day 2

9:00
Co-Chairs Opening Remarks
9:15
KEYNOTE
10:15
Consequences of Section 809.1 Panel’s Recommendations and Update on Cost Accounting Standards (CAS): 809 Panel’s Professional Practice Guide and CAS/GAAP Conformance Rule
11:00
Break
11:30
Cybersecurity Maturity Model Certification (CMMC): Understanding the Cyber Security Requirements from DoD and National Institute of Standards and Technology (NIST)
12:15
Focus on Forward Pricing Rate Agreements (FPRA)
1:15
Lunch Break
2:15
Unravelling the Complexities in Supporting Commerciality and Defining “Commercial Products
3:15
Protecting Intellectual Property (IP): Strategies for Traditional Procurement Contracts and Other Transactions
4:00
Conference ends

Day 1

9:00
Co-Chairs Opening Remarks
blank-headshot

Traci Dillon
Senior Director, Government Contract Compliance
L3harris Technologies (Melbourne, FL)

blank-headshot

Ron Youngs
Director, Government Compliance
L3 Harris Technologies, Inc.

9:15
KEYNOTE
Bentz, Joseph

Joseph Bentz
Deputy Director
DCAA

10:00
First-Hand Insights: What’s New, What’s Changing, Priorities and Developments Directly from DCAA and DCMA Leadership
blank-headshot

Jorge Bennett
Executive Director, Cost & Pricing
DCMA (Chicago, IL)

blank-headshot

Scott Perry
Deputy Assistant Director, Policy and Plans
DCAA (Washington, DC)

Agency leaders open the day with the key updates critical to your contracts, from bidding to closeout, and answer questions pertinent to your success:

  • Key developments and priorities affecting industry moving forward
  • Update on workflow priorities, and the interplay between the DCAA and DCMA
  • Legislative impacts of the NDAA: new directions and guidance
  • Evaluating the impact of supply chain risks considering political and security scenarios

10:45
Networking Break
11:15
Industry Think Tank: How Contractors are Responding to the DoD’s Evolving Policy Priorities
blank-headshot

Traci Dillon
Senior Director, Government Contract Compliance
L3harris Technologies (Melbourne, FL)

blank-headshot

Neil Gardner
Director, Affordability, Compliance & Forward Pricing
Northrop Grumman Corporation (Arlington, VA)

Below is a summary of the issues to be discussed during the roundtable, which will involve speakers from both large and small contractors.

    • Given the most recent National Defense Authorization Act (NDAA) priorities, what are companies doing now to stay on top of the DoD’s evolving policies?
    • Understanding impact of consolidation in the industry and how it will affect your audits
    • What are the implications of external restructuring costs?
    • ‘Expressly unallowable’ cost decisions, clarity, implications and risks
      • Definition of “expressly unallowable” cost as per FAR
      • How to identify what is unallowable?
      • Catching penalty triggers for unallowable costs

12:00
CARES Act Provisions and an Evolving Understanding of the COVID-19 Pandemic’s Impact on Government Contractors
blank-headshot

Sajeev D. Malaveetil
Partner,
Forensic & Integrity Services – Government Contract Services

Ernst & Young, LLP (Washington, DC)

blank-headshot

Ron Youngs
Director, Government Compliance
L3 Harris Technologies, Inc.

Mark Smith
Vice President, Government Accounting Compliance
Booz Allen Hamilton (Mclean, VA)

  • Relevant contract provisions and clauses
  • Update on various examples of agency guidance
  • Practical tips for contractors during and after the pandemic
  • Other impacts of the COVID-19 pandemic on government procurement
  • Leading practices for compliance
  • The latest in developments on submitting requests for equitable adjustments

1:00
Networking Lunch
1:30
Business Systems Audit-Ready: Maintaining Your Business Systems in the Increasingly Likelihood of an Audit

Nathan Geesaman
Regulatory Compliance Lead
Accenture Federal Services (Arlington, VA)

Kristin Torcasi
VP, Government Compliance
CACI International (Washington, DC)

blank-headshot

Patrick Fitzgerald
Director
Baker Tilly (Tysons Corner, VA)

  • Trends and updates among business systems audits
  • Best practices for audits and audit preparation for all business systems, including:
    • Accounting systems
    • Estimating systems
    • Purchasing systems
  • How can DCAA/DCMA work efficiently with contractors to ensure a smooth audit process?
  • What’s next?

2:30
Deciphering Real-World DCAA Incurred Cost Scenarios and Practical Tips to Survive an Audit
blank-headshot

Matthew Popham
Senior Vice President, Government Compliance Director
Leidos (Reston, VA)

blank-headshot

Brian Taylor
Managing Director, Deal Advisory
KPMG LLP (McLean, VA)

blank-headshot

Lisa Rader
Senior Director of Government Compliance
General Dynamics Information Technology (Falls Church, VA)

  • Status of incurred cost audits and trends
  • Best practices on incurred cost proposals
  • Understanding the closeout procedures and common closeout challenges
  • Update on the potential changes to FAR 52.216-7(d)(2)(iii) incurred cost proposal adequacy requirements
  • Adequacy of supporting documentation
  • Managing and monitoring audit requests
  • Alternative approaches to settling incurred cost proposals in lieu of a DCAA audit
  • Issue avoidance and early detection of potential violations
  • Proper responses to audit reports, and preparation for negotiation or litigation if needed

3:15
Networking Break
3:45
Unraveling complexities in Truthful Cost and Pricing Act (TCPA) Waivers and Certified Cost or Pricing Data Requirements

Lucelly Serrano
Branch Manager
DCAA Truth in Negotiation Audit Team

Laura Michaels
Division Chief
DCAA Operations Audit Support

David Logue
Program Manager
DCAA Policy

  • NDAA 2020 changes to TCPA – What should we expect in the near future?
  • Clarification on DCAA plans to execute more post-award audits
  • Tactics to overcome the biggest hurdles to passing a post-award audits
  • Complying with TCPA requirements is more than just sweeping your records
  • Update on the TCPA waivers for contracts between $750K and $2M that were awarded prior to July 1, 2018. Only the Navy has approved. Why not all services and defense agencies?
  • Certified cost or pricing data requirements
  • Impact of contracts awarded by DoD, the NASA, and the Coast Guard

4:45
Legal Trends: How Recent Case Law Impacts Your Contracts

Stephanie M Harden
Associate, Government Contracts
Blank Rome LLP (Washington, DC)

Laura A. Semple
Assistant General Counsel
Amentum (Germantown, MD)

This practical, industry-focused session will offer perspectives on the developing law as it impacts your contracts. Focused squarely on how cases can and may affect the industry, including COVID-19 considerations, the cases covered will be updated to reflect the most recent decisions and will include recent decisions concerning the scope of the Freedom of Information Act, expressly unallowable costs, recovery of legal expenses, claims, and the Contract Disputes Act’s statute of limitations.

5:30
End of Day One

Day 2

9:00
Co-Chairs Opening Remarks
9:15
KEYNOTE
Herrington_Kim

Kim Herrington
Acting Principal Director, Defense Pricing and Contracting,
Under Secretary of Defense for Acquisition and Sustainment (USD(A&S))

U.S. Department of Defense

10:15
Consequences of Section 809.1 Panel’s Recommendations and Update on Cost Accounting Standards (CAS): 809 Panel’s Professional Practice Guide and CAS/GAAP Conformance Rule
blank-headshot

Timothy J. DiNapoli
Director, Contracting and National Security Acquisitions
US Government Accountability Office (Washington, DC)

Barbara Michael
Vice President
Government Compliance Perspecta
(Washington, DC)

  • Update on the Section 809 Panel’s professional practice guide and its impact
  • New developments in CAS board and what are the requirements to be CAS compliant
  • Conformance of the CAS and GAAP (generally accepted accounting principles) status and criteria
  • Updates on CASB’s efforts to harmonize recent GAAP revenue recognition and lease accounting rules with CAS
  • Clarity on CAS 413 Harmonization
  • CASB’s consideration of the Section 809 Panel’s recommendation to clarify CAS applicability to IDIQ (Indefinite Delivery, Indefinite Quantity) contracts

11:00
Break
11:30
Cybersecurity Maturity Model Certification (CMMC): Understanding the Cyber Security Requirements from DoD and National Institute of Standards and Technology (NIST)
blank-headshot

Jessica Martin
Director
PricewaterhouseCoopers

  • How does CMMC help contractors and subcontractors improve their management of cybersecurity risk
  • Update on the industry training plan to be compliant ready
  • Cost-effective and affordable solutions for small businesses to implement at the lower CMMC levels
  • How the government is doing surveillance for cyber items for contractors and subcontractors
  • Examining the minimum cybersecurity standards set by Defense Federal Acquisition Regulation Supplement (DFARS) requirements if your company sells products to the DoD
  • Clarity on the risk of losing DoD contracts if DFARS minimum security standards for contractors that process, store or transmit Controlled Unclassified Information (CUI) are not met
  • Understanding the CMMC requirements for subcontractors

12:15
Focus on Forward Pricing Rate Agreements (FPRA)
blank-headshot

Kelly G. Peters
Corporate Director, Contracts and Government Compliance
Huntington Ingalls Industries
(Newport News, VA)

blank-headshot

Sajeev D. Malaveetil
Partner,
Forensic & Integrity Services – Government Contract Services

Ernst & Young, LLP (Washington, DC)

  • Leveraging your FPRP/FPRA process into a core strategic competency to gain and maintain a competitive advantage; defend against defective pricing; mitigate negative cash flow, fines/penalties; and enhance Government partnership
  • Exploring best practices to building and maintaining an effective FPRA
  • How to make the FPR audit painless?
  • Update on FPRP audit trends

1:15
Lunch Break
2:15
Unravelling the Complexities in Supporting Commerciality and Defining “Commercial Products

Ryan Connell
Director of NE Commercial Pricing, Commercial Item Group
DCMA (Boston, MA)

blank-headshot

Brent Calhoon
Partner
Baker Tilly (Tysons Corner, VA)

Nick Sanders
Director, Government Accounting & Compliance
General Atomics Aeronautical Systems (Poway, CA)

  • How to navigate FAR (2.101) and DFARS (212 & 244) guidelines in commerciality
  • Evaluating DOD’s interpretation of commercial items and service including software
  • Best practices for government & contractors to be innovative when proposing commerciality
  • How to fast track the commercialization of the products and service effectively
  • Changing landscape on-going for commercial items for contractors and subcontractors
  • Government performance of market analysis and value analysis of commercial products and services
  • DoD’s interpretation and use of market analysis and value analysis for determining a commercial product and/or and service price reasonableness

3:15
Protecting Intellectual Property (IP): Strategies for Traditional Procurement Contracts and Other Transactions

Caroline Chien
Chief Legal Counsel,
LibertyWorks Legal Counsel and Contracts Executive,
Defense

Rolls-Royce (Indianapolis, IN)

Geoffrey A. Lawson
Counsel, Government Contracts & Contracts Officer
SpaceX (Hawthorne, CA)

Nathaniel Castellano
Associate, Government Contracts & National Security
Arnold and Porter (Washington, DC)

  • Strategies to protect IP when doing business with DoD
  • Finding sources of flexibility when negotiating IP rights under the Defense Federal Acquisition Regulation Supplement (DFARS)
  • Using Other Transactions Authority (OTA) to negotiate more favorable IP rights

4:00
Conference ends

Virtual Workshop A — How to Prepare for a Contractor Purchasing System Review (CPSR)

Aug 2020

Nick Sanders
Director, Government Accounting & Compliance
General Atomics Aeronautical Systems (Poway, CA)

Luis Avila, CISA
Director, Government Contractor Services
KPMG LLP (Mclean, VA)

What is it about?

This workshop provides insight into the requirements of an adequate purchasing system; the design of an effective purchasing system; the monitoring of a system; the support of Government audits; and how to prepare and respond to a purchasing system review.

Through a discussion and participative methodology, the workshop will include coverage of: the prime and subcontractor relationship; consent requirements; thresholds; types of contracts; advance notification requirements; contracting officer evaluations; considerations; review objectives; regulations requirements; extent of review; surveillance; approvals; responsibilities; notifications; disclosures; reports.

Topics include:

  • The Importance of CPSRs
  • DFARS Adequacy Criteria
  • Elements of a Compliant System – System Description/Procedures & Instructions/Training/Self-Governance
  • Key Procedures/Instructions – Building the System
  • Supporting Data Calls – The review universe
  • Special Circumstances – Commercial Items and Inter-org Transfers

Virtual Workshop B — Understanding the Definition and Impact of Materiality for Incurred Cost Audits

Aug 2020

Matthew Herdman
Corporate Compliance Director
ASRC Federal (Beltsville, MD)

Brent Calhoon
Partner
Baker Tilly (Tysons Corner, VA)

James M. Freeman, CPA
Resident Auditor
Northrup Grumman Corporate Office

What is it about?

At the request of Congress in the FY18 National Defense Authorization Act, the Section 809 Panel developed numeric materiality guidelines applicable to audits and oversight of contractor costs. DCAA recently rolled out new audit guidance to adopt and implement them (a year sooner than Congress mandated). Your presenters will share their perspectives on what they mean to the government contracting community. Key takeaways from this workshop will include a better understanding of:

  • Why clearer materiality guidance was needed?
  • The concept of materiality, including qualitative (nature) vs. quantitative (amount) considerations
  • How materiality is applied throughout the audit (planning, performance, reporting)
  • How materiality is applied to direct vs. indirect costs
  • Material vs. immaterial non-compliances, their effect on audit opinions, and how they will be communicated to contracting officers
  • How the new guidance may affect DCAA audit teams, contractors, and contracting officers