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Audits of cost assertions and their supporting business systems are a routine part of US Government contracting for those pursuing or awarded cost reimbursable contracts or contracts requiring submittal of certified cost or pricing data.  The plethora of regulatory requirements and expectations makes compliance, at best, a complex endeavor.  These sessions will address requirements and common deficiencies associated with cost assertions and their supporting business systems subject to DCAA audit.  DCAA specialists will discuss solicitation and contractual requirements, audits, and common deficiencies.  These sessions will help contractors understand their compliance requirements.

Sessions 1-4: Oct 20, Nov 3, Nov 17, Dec 1
Forward Pricing Proposals and Estimating Considerations

  • Session 1 – Direct materials and services
  • Session 2 – Direct labor hours, mix, and rates, and other direct costs (ODCs)
  • Session 3 – Indirect costs and rates
  • Session 4 – Estimating system internal controls

Session 5-6: Jan 19, Feb 2
Incurred Cost Issues

  • Incurred cost submission audits
  • Public vouchers & progress payments
  • Other incurred cost audits

Session 7: Feb 16
Special Audits

  • Truthful Cost & Pricing Data
  • Cost Accounting Standards

Session 8: Mar 2
Accounting Systems

  • Accounting system
  • Materials Management and Accounting System (MMAS)
  • Slides | Recording