Tim Anthony Di Guiseppe,
CPA, CGFM
As a consultant specializing in the government contracting industry, I provide support services to government contractors on issues relating to compliance with the Federal Acquisition Regulation (“FAR”) and Cost Accounting Standards (“CAS”), cost accounting and other business systems, proposals and contract management, DCAA, DCMA and IG audits, and overall business and operations management.
My experience includes forensic accounting and litigation support, strategic planning and analysis, process and controls evaluation; contract cost analysis, business systems evaluation, audit support, and evaluation of compliance programs.
Litigation and dispute resolution support services focus on the application of forensic accounting techniques in the analysis of contracting terms and conditions, cost accounting standards and financial matters involving government and commercial disputes such as defective pricing and fraud, Qui Tam and False Claims, contract pricing, and regulatory noncompliance.
Business Consulting Engagements Include:
As a independent Government contract specialist I have provided government contract support services to Defense contractors that sell both products and services to DoD. These companies range from small contractors to fortune 500 International and domestic corporations. The services provided include the development of the organizational structures compliant with government regulations, policies, and procedures for domestic and foreign contracts, CAS and FAR compliant accounting systems, advice on proposal preparation, price analysis and negotiations, and DCAA audit services.
Worked closely with a major Norwegian defense contractor on issues involving proposal development and contract negotiations, DCAA audits, internal investigations, cost accounting, Indirect rate development, and education on the FAR and CAS. This engagement involved a six-month assignment at the contractor’s main operations in Norway. I also worked closely with the contractors US operations in its effort to establish a domestic operation that would be compliant with the Buy America rules and regulations.
Provided consulting services to Navistar’s, International Truck and Engine Corporation (ITEC) efforts to establish an LLC division to manage ITEC’s government contracts. These services included development of the organizational structure, policies, and procedures for domestic and foreign contracts, CAS, and FAR compliant accounting system, identifying and staffing key management positions, and working with ITEC management on implementing the LLC plans.
For the last six years performed that annual review of Honeywell Corporation’s Business Code of Ethics and Conduct (“Code”). This annual review involves on site reviews of the Code at multiple Honeywell facilities nationwide and the development and issuance of a report which Honeywell submits to the Defense Industries Initiatives (“DII”) as part of its annual report on compliance to the Code.
Designed, developed indirect cost pools and rates for a Denmark pharmaceutical corporation in preparation for a DCAA audit, performed proposal-pricing analysis, and designed a compliant accounting system. Client received a clean audit report and prior and current year rates were approved.
Performed a business risk assessment for a unit of L3 Corporation, developed a contract termination claim for a unit of Lockheed Martin and Honeywell, and prepared a bid protest rebuttal for various defense contractors.
As a management consultant for PricewaterhouseCoopers LLP (PWC) on a major internal audit-outsourcing contract from Raytheon, responsible for training and managing the PWC internal audit teams located throughout the U.S. and Europe. The management responsibilities include internal audits of the Corporation and its various business segments throughout the world, on such issues as compliance and contract management, cost accounting, and Government audits. Developed and executed a company-wide compliance review designed to determine the adequacy of Raytheon's compliance programs at its segments and business units in the ten key government compliance areas. Managed the review of various indirect rate and forward pricing rate agreement process and controls reviews, contract cost analysis, management studies, cost allocation and allowability analysis. Also developed a program to evaluate the adequacy of Raytheon's Earned Value Management System (EVMS).
Provided project management consulting services to a commercial company experiencing serious trouble in the implementation of a $700 million Pennsylvania State DOT contract involving A&E and construction management, project team staffing, equipment, project budgeting and cost management, and program staffing and training. The project resulted in recommendations to improve project management, reduce cost overruns, and meet implementation deadlines.
Litigation Engagements Include:
Prepared the expert witness report on a Qui Tam/False Claims case involving a major defense contractor’s Material Management and Accounting System (MMAS) and progress payments certification.
Prepared and submitted a request for equitable adjustment for a Pennsylvania manufacturer’s Navy contract; provided analysis and development of contract claims for an aerospace contractor and an MRO contractor; and supported bid protest on various government contracts.
Prepared the defense for and acted as a fact witness on a defective pricing / fraud dispute case for a major government aerospace contractor involving a multi-million dollar manufacturing contract.
Prepared and rendered the arbitration decision on a purchase price dispute involving the sale of a wine and beer wholesaler. Over 77 financial items were in dispute.
As a consultant to a Delaware law firm on a fraud case involving an Italian furniture manufacturer, prepared the financial data and traced transactions resulting in identification of bogus offshore companies and hidden subsidiaries resulting in successful settlement of the case.
Contact Mr. Di Guiseppe via email: tim.diguiseppe@tdgovernmentsolutions.biz.
