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Material Management and Accounting Systems (MMAS)

May 20, 2019 @ 9:00 am - 4:00 pm

Government contractors are already reporting a significant increase in focus from DCAA on their Material Management Accounting System with audits scheduled for later this year. Don’t be caught off guard and get the information you need now. This briefing will review the overall nature and intent of MMAS, the MMAS criteria and DCAA’s new Audit Program including current US Government oversight expectations and contractor best practices for system description, policies and procedures, system walk-through, and compliance demonstration.

This is a comprehensive course addressing US Government contractor requirements related to Material Management & Accounting Systems (MMAS). Participants will learn the nature and intent of the DFARS rules, and details regarding US government audit techniques, and strategies for avoiding or minimizing the effect of adverse audit findings.  This course provides participants with the knowledge needed to comply with US Government contractor contractual requirements regarding implementation and maintenance of a compliant MMAS.  It is recommended for those individuals with contract containing the MMAS clause who are responsible for US Government contract compliance, material planning, sourcing, inventorying, issuing, and accounting for materials and material costs, as well as those responsible for implementing and maintaining an adequate MMAS, or conducting related compliance oversight.


  • Know the concepts of material requirements planning, interrelationships of material requirements planning and material accounting, and the effects of inadequate material management on material accounting
  • Understand the nature and intent of the MMAS standards
  • Know approaches used by DCAA to determine risk/vulnerability, and audit scope
  • Know the techniques used by DCAA to audit specific aspects of MMAS including:
    • System descriptions
    • Master schedule and bill of material accuracy
    • Inventory accuracy
    • Premature billings
    • System exceptions
    • Material costing in hard peg and soft peg environments
    • Audit trails
    • Internal oversight
  • Know the techniques used by DCAA to determine the cost impact of system deficiencies
  • Know strategies for avoiding or minimizing the effect of adverse audit findings



May 20, 2019
9:00 am - 4:00 pm
Event Category:


Washington, DC – PCI
1725 I (Eye) Street NW
Washington, DC 20007 United States
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Delivery Method
In-Person Seminar