This document provides an overview of a presentation given by Erin Raymer of DCMA on leveraging DCMA and DCAA resources to achieve pricing success. It discusses the objectives of DCMA and DCAA, their similarities and differences, as well as their pre-award and post-award roles. Specifically, it outlines DCMA's pricing structure including their CACO/DACO network, pricing center hubs, ICAT CMOs, and major proposal pricing augmentation. It also discusses DCAA's audit roles and thresholds. The document emphasizes that DCMA and DCAA are committed to working together to provide effective support and presents an example of how they can team on a pricing review.
The high-level product journey in the mind of PMs.
* Understanding the scope of the area and strategy pillars
* Approach to stakeholder management and governance
* Building the digital product roadmap
* Launching MVP
* Approach to optimize the product
* Measuring ROI
* Problem solved?
* What to build next
Please join Amy Hernandez, CPA, JD, Principal at Strategic FAR Advisors, LLC, as she provides invaluable insight on navigating the DCAA waters.
On this webinar you will hear the topics below:
1. Trends in DCAA audits
2. Why certain audits are performed
3. Discussion on the top three audits types
Pre-Award to include the Accounting System audit
Forward Pricing
Incurred Cost
4. How to approach an audit should you have one upcoming
5. How Unanet helps companies by providing a compliant purpose-built Project ERP solution
Please join Amy Hernandez, CPA, JD, Principal at Strategic FAR Advisors, LLC, as she provides invaluable insight on navigating the DCAA waters.
On this webinar you will hear the topics below:
1. Trends in DCAA audits
2. Why certain audits are performed
3. Discussion on the top three audits types
Pre-Award to include the Accounting System audit
Forward Pricing
Incurred Cost
4. How to approach an audit should you have one upcoming
5. How Unanet helps companies by providing a compliant purpose-built Project ERP solution
Please join Amy Hernandez, CPA, JD, Principal at Strategic FAR Advisors, LLC, as she provides invaluable insight on navigating the DCAA waters.
On this webinar you will hear the topics below:
1. Trends in DCAA audits
2. Why certain audits are performed
3. Discussion on the top three audits types
Pre-Award to include the Accounting System audit
Forward Pricing
Incurred Cost
4. How to approach an audit should you have one upcoming
5. How Unanet helps companies by providing a compliant purpose-built Project ERP solution
Learn more at: https://www.unanet.com/news/demand-webinars
The high-level product journey in the mind of PMs.
* Understanding the scope of the area and strategy pillars
* Approach to stakeholder management and governance
* Building the digital product roadmap
* Launching MVP
* Approach to optimize the product
* Measuring ROI
* Problem solved?
* What to build next
Please join Amy Hernandez, CPA, JD, Principal at Strategic FAR Advisors, LLC, as she provides invaluable insight on navigating the DCAA waters.
On this webinar you will hear the topics below:
1. Trends in DCAA audits
2. Why certain audits are performed
3. Discussion on the top three audits types
Pre-Award to include the Accounting System audit
Forward Pricing
Incurred Cost
4. How to approach an audit should you have one upcoming
5. How Unanet helps companies by providing a compliant purpose-built Project ERP solution
Please join Amy Hernandez, CPA, JD, Principal at Strategic FAR Advisors, LLC, as she provides invaluable insight on navigating the DCAA waters.
On this webinar you will hear the topics below:
1. Trends in DCAA audits
2. Why certain audits are performed
3. Discussion on the top three audits types
Pre-Award to include the Accounting System audit
Forward Pricing
Incurred Cost
4. How to approach an audit should you have one upcoming
5. How Unanet helps companies by providing a compliant purpose-built Project ERP solution
Please join Amy Hernandez, CPA, JD, Principal at Strategic FAR Advisors, LLC, as she provides invaluable insight on navigating the DCAA waters.
On this webinar you will hear the topics below:
1. Trends in DCAA audits
2. Why certain audits are performed
3. Discussion on the top three audits types
Pre-Award to include the Accounting System audit
Forward Pricing
Incurred Cost
4. How to approach an audit should you have one upcoming
5. How Unanet helps companies by providing a compliant purpose-built Project ERP solution
Learn more at: https://www.unanet.com/news/demand-webinars
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As a product manager specialize in monetization for software, I like to share my concepts and techniques with my colleagues to help them understand my approach.
Government contractors are under more scrutiny by the DCAA to effectively manage their contracts and stay compliant in a very competitive environment. The challenge for government contractors is adhering to the DCAA regulatory environment while maintaining profitability on your contracts. Understanding the regulatory environment is critical to running profitable contracts that comply with the changing landscape of the DCAA, FAR and CAS regulations. Accounting for key details of a project or contract, including measuring the degree of project completion, remains a huge challenge for government contractors. Join the Raffa Technology team for an update on the regulatory landscape and the best practices for keeping your organization DCAA compliant.
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The "Asset Life Cycle, Cost Estimating and the CCRG (Cost Construction Reporting Guide 2005)" was an educational seminar provided as a joint panel offered through the Alberta Assessors Association in their 2015 annual conference. This learning opportunity was organized with the sole objective to share with the audience the best practices when reporting construction projects for property tax rendition purposes. We delved into the legal framework, the segregation of included versus excluded costs and the challenges Owners face while executing industrial projects.
Cloud Navigator is our tried and trusted way of helping you navigate quickly and effectively through the cloud. We offer incorporated cloud computing into your strategy, assessment of cloud computing scenarios & options, security & compliance check, sourcing & transformation advice, as well as adaptation of governance & operation.
As a product manager specialize in monetization for software, I like to share my concepts and techniques with my colleagues to help them understand my approach.
Government contractors are under more scrutiny by the DCAA to effectively manage their contracts and stay compliant in a very competitive environment. The challenge for government contractors is adhering to the DCAA regulatory environment while maintaining profitability on your contracts. Understanding the regulatory environment is critical to running profitable contracts that comply with the changing landscape of the DCAA, FAR and CAS regulations. Accounting for key details of a project or contract, including measuring the degree of project completion, remains a huge challenge for government contractors. Join the Raffa Technology team for an update on the regulatory landscape and the best practices for keeping your organization DCAA compliant.
Application sourcing focused on value, not cost aloneWGroup
As part of a four year transformation strategy to replace its aging technology stack, strengthen their expertise and reduce the total cost of ownership, a $12 billion US-based organization was seeking a solution that would resolve problems they were experiencing in the delivery of their applications development, maintenance and support functions. In this case study, WGroup facilitated the outsourcing RFP process with service providers so the client could evaluate partners based on value-creation capabilities, and not on cost alone. The resulting outsourcing contract implemented drove a metric-driven organization, measurable operational improvements, and expanded the service catalog of the IT organization.
CPQ - Configure, Price and Quoting ExcellenceBearingPoint
Realizing all potentials of the CPQ Excellence will lead to
reduced process complexity with direct impact on time,
cost and risk. Main key performance indicators will be
both higher win rates of your offers, as well as lower
quotation throughput times. CPQ Excellence takes
advantage of potentials in a systematic configuration,
pricing, and quotation process in a complex
business environment.
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DCMA and DCAA – Leveraging the Dynamic Duo to Achieve Pricing Success
1. JUNE 19 – 21, Bethesda, MD
DCMA and DCAA – Leveraging the Dynamic Duo
to Achieve Pricing Success
Erin Raymer, DCMA Contract Price/Cost Analyst
1
2. Objectives
• Overview of DCMA and DCAA
• Similarities and differences
• Field Pricing versus Audit
• Support available to Government and
Industry customers
• DCAA/DCMA teaming approach on pricing
reviews
2
3. DCMA or DCAA?
With the cards provided please answer by
raising red for DCMA and blue for DCAA.
Which agency provides audit opinions?
DCAA
3
4. With the cards provided please answer by
raising red for DCMA and blue for DCAA.
Which agency employs engineers?
DCMA
DCMA or DCAA?
4
5. DCMA or DCAA?
With the cards provided please answer by
raising red for DCMA and blue for DCAA.
Which agency provides assistance before and
after contract award?
DCMA & DCAA
5
6. DCMA or DCAA?
With the cards provided please answer by
raising red for DCMA and blue for DCAA.
What agencies are committed to working
together to provide effective and timely support
to meet your analysis needs
6
DCMA & DCAA
7. Why do they exist?
DCMA
1960s: "Project 60" led to the Defense Logistics Agency (DLA)
1990: Defense Contract Management Command (DCMC) was established as a
command within the Defense Logistics Agency
2000: DCMC was renamed as the Defense Contract Management Agency and
established independently from DLA
DCAA
1965: Due to "Project 60" the Defense Contract Audit Agency was established
7
8. DCMA and DCAA Overview
8
DCMA
DCMA professionals serve as
"information brokers" and in-plant
representatives for military, Federal,
and allied government buying
agencies. DCMA operates under the
Under Secretary of Defense (USD)
Acquisition & Sustainment (A&S)
organization reporting to the Deputy
Assistant Secretary of Defense (DASD)
– Defense Procurement.
DCAA
The Defense Contract Audit Agency
provides audit and financial advisory
services to DoD and other federal
entities responsible for acquisition and
contract administration. DCAA operates
under the authority, direction, and
control of the Under Secretary of
Defense (Comptroller)/Chief Financial
Officer.
9. What DCMA Does Video
https://www.dvidshub.net/vi
deo/480264/dcma-does
9
10. Types of Acquisition Professionals Employed
10
DCMA
• Contract Cost/Price Analysts
• Administrative Contracting
Officers
• Cost Monitors
• Quality Assurance Specialists
• Engineers
• Industrial Specialists
• Program Integrators
• Property Managers
• EVM Specialists
• Financial Analysts
DCAA
• Auditors
• Financial Liaison Advisors
• Technical Specialist Auditors
• Forward Pricing
• Forward Pricing Rates
• Cost Accounting Standards
• Executive Compensation
• Business Systems
• Truth in Negotiations
• Terminations
• Claims
• Data Analytics and Quantitative Methods
*Not a comprehensive listing
11. Pricing Structure of DCMA and DCAA
11
DCMA DCAA
• Contractor Audit Directorate
• Mobile Audit Offices (small and non-
major contractors)
DCAA Office Locator:
http://www.dcaa.mil/Home/Locator?title
=Locator
Pricing
Center Hubs
Integrated
Cost Analysis
Team
(ICAT CMOs)
Major
Proposal
Pricing
Augmentation
(Non-ICAT
CMOs)
CACO/DACO
NETWORK
Both DCMA and DCAA have professionals that support the classified community.
12. CACO/DACO
NETWORK
DCMA Pricing Structure – CACO/DACO Network
• Organized by Contractor
• FPRA/FPRR dedicated expertise to
focus on indirect expenses - which
account for the majority of costs on
major acquisitions
• Direct and indirect cost monitoring and
reduction/containment initiatives
• Business base analysis
• Business system oversight
• Pension and Insurance expertise
• Disclosure statement determinations
Support requested through:
https://pubmini.dcma.mil/CMT_View/CMT_View_Search.cfm
12
13. DCMA Pricing Structure – Pricing Center Hubs
• Integrate business and technical capability
on “mobile” teams
• Perform Overhead Should Cost Reviews
supporting Better Buying Power
• Integrate Navy Price Fighters’ Support
• OJT and Other Training Support
• CBAR development and management
• CID recommendations and price
reasonableness support
• Cost Estimating Factor Reviews
• Financial Capability Reviews
Pricing
Center
Hubs
Support requested through:
https://pubmini.dcma.mil/CMT_View/CMT_View_Search.cfm
13
14. DCMA Pricing Structure – ICAT CMOs
• In-Resident Support
• Dedicated business/technical proposal
pricing teams at major contractor locations
• Pricing and negotiation support to ACAT
programs
• Teams intensively engaged with and
knowledgeable of contractor’s systems
• Provide Technical Support on IR&D
expenses and analyses of major
subcontractors
• Coordinate and merge Supply Chain
proposal pricing
Integrated
Cost Analysis
Team
(ICAT CMOs)
Support requested through:
https://pubmini.dcma.mil/CMT_View/CMT_View_Search.cfm
14
15. DCMA Pricing Structure – MAJOR PROPOSAL PRICING
AUGMENTATION (NON-ICAT CMOs)
• Evaluate major proposals at non-ICAT
segment locations
• Complement ICAT prime proposal reviews by
providing analyses of major subcontractors
• Augmentation support for Overhead Should
Cost Reviews
• Provide surge capability from across DCMA
to enhance supply chain proposal pricing
quality and timeliness
• Just–in-Time support on O/H and CAS issues
at non-CACO/DACO locations
Major Proposal
Pricing
Augmentation
(Non-ICAT
CMOs)
Support requested through:
https://pubmini.dcma.mil/CMT_View/CMT_View_Search.cfm
15
16. Pre-Award Assistance
DCAA
• Early Acquisition Engagement
• Indirect/Direct rate Insight
• Business System Insight
• CAS Insight
• Assistance with RFP development
• Proposal Audit
• Initial Disclosure Statement Audit
• Forward Pricing Rate Audit
• Accounting System Audit
• Estimating System Audit
DCMA
• Early Acquisition Engagement
• Assistance with RFP development
• Contract/Clause Construction
• Proposal Analysis
• CAS applicability and Disclosure
Statement requirement
• Indirect/Direct rate Insight
• Business System Insight
• Historical Performance Insight
• Financial Capability Reviews
16
*Not a comprehensive listing
17. Thresholds for Reviews
17
DCMA
DCMA typically uses the Certified
Cost and Pricing Data threshold as a
guideline, as of July 1, 2018 the
Certified threshold is $2M.
DCMA Commercial Item Reviews the
threshold is $1M.
DCAA
DCAA may be requested to perform an
audit on proposals exceeding $100M
cost-type or $10M fixed-price (DFARS
PGI 2015.404-2(c))
For both agencies the thresholds can be waived due to special circumstances.
18. Post-Award Assistance
DCAA
• Annual Incurred Cost Audit
• Real Time Labor Audit
• Real Time Material Audit
• Provisional Billing Rate Review
• Progress Payment Audit
• Interim Voucher Reviews
• Termination Audits
• Request for Equitable Adjustment Audits
• Cost Accounting Standards Audit
• Truth in Negotiations Compliance Audits
• Special audits requested by the
contracting officer
• Other advisory services
DCMA
• Program Assessment Reports
• Payment authorizations/withholds
• Subcontract insight
• Production and Delivery status
• 70+ Contract Administration
Functions (FAR 42)
• Negotiate final rates
• Reconcile deliverables
• Contract closeouts
• Property disposition
• Financial Capability Reviews
18
*Not a comprehensive listing
19. What support is available to Government
and Industry customers
Government
• DCAA Audit
• DCAA Pre Award Assistance
• DCMA Field Pricing Assistance
• DCMA Technical Support to
Negotiations
• DCMA Commercial Item Support
• DCMA Pre Award and Post Award
Assistance
Industry
• DCMA Field Pricing Assistance
to Prime Contractors on
subcontractor proposals when
subcontractor denies access
to records:
• Full proposal reviews
• Cost element reviews
• Rate verifications
• DCAA Audit (requested
through ACO)
19
20. On-Site Support Staff Assistance
• The recommended on-site support will vary based on the
specific situation at each contractor location and with each
procurement
• No two situations will be exactly the same every time
• The on-site support teams at each location are best prepared to
identify experience, resource availability, specific contractor
risks, and other factors to consider in establishing the
recommended support plan that best meets your needs
• Ideally, discussions will be initiated with all support staff to
establish the most efficient and effective approach
20
21. Customer Commitments
• Procurement Contracting Officer is responsible for determining the type,
extent, and scope of field pricing (DCMA) and audit (DCAA) assistance
• DCMA and DCAA are committed to working together to provide effective
and timely support to meet your analysis needs
• DCMA and DCAA coordination is done to share information to inform
decisions
• Early engagement involving DCMA and DCAA assists in effectively
addressing proposal risk and identifying expected assistance
21
22. Intro to Field Pricing and Audits
• Both DCMA and DCAA will provide high quality tailored services designed
to meet your requirements within the time-frame required
• DCMA and DCAA will team in evaluating the overall proposal adequacy,
testing of each cost element (as requested), and coordination of
audit/analysis of subcontractor proposals
• Both DCMA and DCAA will provide a detailed report summarizing
exceptions and incorporating the results of all requested assist audits and
technical reviews
22
23. Products and Services: DCMA Field Pricing
DCMA field pricing consists of reviews of both prime and subcontractor proposals in the cost
element areas defined by the PCO.
• Field pricing is characterized by DCMA’s final recommendation of fairness and reasonableness
of cost elements reviewed and analyzed.
• DCMA must review the proposal(s) for compliance and assert a final assessment of adequacy.
• The final report should clearly show both an in-depth and professional judgmental evaluation of
proposal costs.
• DCMA Cost/Price Analysts and technical specialists use an array of proposal analysis
techniques to determine if proposed costs (both direct and indirect) are allowable, allocable,
and reasonable. For example:
• Application of established rates
• Analysis of cost estimating factors/rates (proposal or indirect)
• Analysis of historical prices paid for subcomponents; forecast of price trends based on
business and economic factors
• DCMA provides report walk through and support during negotiations
23
24. Products and Services: DCAA Audit
A DCAA audit is an independent verification and assessment of a proposal based
on access to the contractor’s books and records and detailed supporting data
performed in accordance with Professional Standards. An audit consistently
includes the following:
• Provide assurance the underlying data is reliable and the estimating
methodology used results in a reasonable estimate of future costs.
• Testing based on a risk assessment, that includes an understanding of the
contractor’s systems and established or disclosed cost accounting practices.
• Results provided in a report that identifies contractor noncompliances
(questioned costs) and failure to provide required data (unsupported costs).
• Briefing on complex audit findings so that you understand the defensibility and
reliability of those findings.
24
25. Example of how to use all resources for proposal evaluation:
• DCMA Analysis of:
• Select Subcontractors
• Labor hours related to discrete estimates
• ODC
• Application of Forward Pricing Rate Agreement (FPRA) Direct Labor Rates and Indirect Rates (including
facilities capital cost of money (FCCM))
• DCAA Audit of:
• All material (including subcontracts) except for Subcontractors to be reviewed by DCMA
• Support labor hours (to include technical input from DCMA)
• Program Office will analyze touch labor
• Command Contract Specialist
• Create pricing model to consolidate all results and for use in developing negotiation position
DCMA/DCAA teaming approach on pricing review example
25
26. Cost Element Value Support Provided Final Document and Recipient Due Date
Material-Subcontractor A, B, C & G $ 223.4 DCAA Audit DCAA Prime Audit Report, Provide to PCO March 30, 20XX
Material-Subcontractor D, E, & F 17.1 DCMA Analysis DCMA P/C Analysis Report, Provide to PCO March 15, 20XX
General Material 15.8 DCAA Audit DCAA Prime Audit Report, Provide to PCO March 30, 20XX
Labor 29.4 DCMA Analysis of rate
application
DCMA P/C Analysis Report, Provide to PCO March 15, 20XX
ODC 1.9 DCMA Analysis DCMA P/C Analysis Report, Provide to PCO March 15, 20XX
Indirect 85.3 DCMA Analysis of rate
application
DCMA P/C Analysis Report, Provide to PCO March 15, 20XX
Profit 56.0 CO Analysis Price Negotiation Objective Memorandum (PNOM)
Total $428.9
Labor Hours
Discrete 151,459 DCMA Analysis DCMA P/C Analysis Report, Provide to PCO March 15, 20XX
Touch 137,415 Program Office Analysis Program Office Analysis Report, Provide to PCO March 10, 20XX
Support 383,569 DCAA Audit DCAA Prime Audit Report, Provide to PCO March 30, 20XX
DCMA/DCAA teaming approach on pricing review example
26
27. DCMA/DCAA Summary
Benefits to using DCMA and DCAA:
• Improves communication and coordination
• Assists in the establishment of proposal risk mitigation strategies
• Offers insight into analysis and audit activities and results previously observed
• Increases coverage of analysis in order to provide an optimal negotiation strategy
• Provides services that meet milestones and needs
• Reduces potential for duplication
• Provides better understanding of expectations, customer needs, and outcomes
27