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Waiting for the final government audit may be too late

July 23, 2018 By Andrew Smith

In a case of first impression, a Court of Appeals has held that a government subcontractor’s claim for reimbursement of its actual indirect costs was time-barred.

Fluor Fed’l Solns. LLC v. PAE Applied Techs, LLC, No. 17-1468, 2018 WL 1768233 (4th Cir. Apr. 12, 2018) (per curiam) (unpublished).  It is the first case to directly address the interplay between the Allowable Cost and Payment Clause of the Federal Acquisition Regulation (FAR), 48 C.F.R. § 52.216-7, and a statute of limitations.  It highlights the risks government subcontractors face when they choose to wait for a Government audit rather than litigate promptly after a payment dispute arises.

This case involved a long-term subcontract and a long-delayed government audit.  In 2002, Fluor and PAE entered into a federal government subcontract that ultimately spanned a 15-year performance period. The subcontract incorporated, with minor changes, the FAR Allowable Cost and Payment Clause, 48 C.F.R. § 52.216-7, found in most cost-reimbursable federal government contracts and subcontracts. That clause requires the Government (or, in this case, the prime contractor, PAE), to pay Fluor’s “anticipated final” indirect rates in accordance with the contract terms, subject to retroactive adjustments once a government audit establishes the subcontractor’s final indirect rates applicable to the contract. 48 C.F.R. § 52.216-7(e)–7(g).

Keep reading this article at: https://www.insidegovernmentcontracts.com/2018/07/waiting-final-government-audit-may-late/

Filed Under: Contracting Tips Tagged With: allowability, allowable costs, audit, direct and indirect costs, FAR, indirect rate, payments, subcontracting, unallowable costs

Defense Contract Audit Agency training seminar to be held in Warner Robins on Sept. 16

September 2, 2015 By Andrew Smith

DCAA_EmblemAll clients of the Georgia Tech Procurement Assistance Center (GTPAC) are invited to attend a free training seminar being conducted by the Defense Contract Audit Agency (DCAA).

This training event is being held at Central Georgia Technical College, Warner Robins Campus, Auditorium, Building A, 80 Cohen Walker Drive, Warner Robins, GA 31088.

The training will be conducted from 8:30 a.m. to 12:30 p.m. and is sponsored by the Georgia Tech Procurement Assistance Center (GTPAC).

Cost:  There is no fee to attend. but you must register in advance to reserve a seat.

Registration: Please visit http://gtpac.ecenterdirect.com/ConferenceDetail.action?ID=8034 and click on the SIGN UP button to register for this event.

Agenda
8:30 to 9:00 a.m.
Training Part 1 – Introduction & DCAA Overview (30 Mins)  This training presentation will provide an overview of the Defense Contract Audit Agency including its responsibilities and duties.  The types of DCAA audits that can be performed throughout the various phases of a contract will be discussed.  Finally, participants will learn about DCAA Internet resources and available presentations.
9:00 to 11:00 a.m.
Training Part 2 – Accounting System Requirements (2 Hrs)  This training presentation will provide an overview of the pre-award accounting system design review process.  Participants will learn what occurs prior to the award of a cost-type contract, what is contained in the SF 1408, and what the applicable DFARS regulations say with regard to what comprises an acceptable accounting system.  Total contract costs, including direct costs and indirect costs will be discussed.  Examples of typically seen indirect rates will be provided along with a discussion of selecting a proper allocation base.  Participants will learn about the FAR Part 31 clauses that cover allowability, allocability, and reasonableness as well as concepts such as Contract Terms, Accounting for Contract Costs, Labor System, Timekeeping, Unallowable Costs, Cost by Contract Line Item, Billings, Cost Accounting Information, and Management Reviews/Internal Audits along with the applicable DFARS clauses.  Finally, some common deficiencies will be discussed
11:00 to 11:15 a.m.
Break (15 minutes)
11:15 to 11:45 a.m.
Training Part 3 – Provisional Billing (30 minutes)  This training presentation will provide an overview of provisional billing rates (PBR).  The purpose of PBR’s will be discussed along with the procedures for establishing the rates.  Participants will learn when PBR’s should be submitted and the types of information that should be included in the PBR proposal.  The importance of billing rate monitoring will be emphasized along with common deficiencies that can occur when utilizing provisional rates.  The presentation will also cover example procedures that DCAA may perform when reviewing the rates.
11:45 a.m. to 12:15 p.m.
Training Part 4- Public Vouchers (30 minutes)  This training presentation will provide an overview of Public Vouchers.  Contractor responsibilities for voucher preparation will be discussed along with the criteria for an adequate billing system.  Participants will learn about the Department of Defense’s Wide Area Workflow (WAWF) electronic payment system and resources that are available to assist with utilizing the system.  Additionally, common deficiencies found during DCAA voucher reviews will be discussed.
12:15 to 12:30 p.m.
Closing, Q & A (15 minutes)

Speakers include Ms. Jonnette Porter, DCAA Financial Liaison Advisor, Mr. David Van Dingenen, DCAA Supervisory Auditor.

  • Ms. Jonnette Porter is a Financial Liaison Advisor (FLA) under the Audit Liaison Division (OAL) with the Defense Contract Audit Agency (DCAA) and is located at Robins Air Force Base in Warner Robins, GA. She is one of six FLAs on the Air Force Team.  Ms. Porter advises Robins’ procurement personnel on accounting and financial matters in areas of DCAA responsibility.  This includes advising procurement personnel on types of DCAA audit services and facilitating audit services with cognizant Field Audit Offices (FAOs).
  • Mr. David Van Dingenen is a FAO Supervisory Auditor under the DCAA Atlanta Branch Office, located in Smyrna, Georgia.  In this capacity, he serves as the supervisory auditor responsible for the supervision of a team of professional auditors and the audit cognizance of multiple contractors in the State of Georgia in order to meet agency mission requirements.

 

 

Filed Under: GTPAC News Tagged With: accounting, allocability, allowability, allowable costs, audit, DCAA, government contract training, unallowable costs

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