Photo courtesy of K&M Photography

Tim Anthony Di Guiseppe, CPA, CGFM

Tim Di Guiseppe, President of TD Government Solutions, LLC has over 40 years of knowledge and experience in providing consulting services to the small, medium and large domestic and international companies with US government contracts on issues relating to compliance with the Federal Acquisition Regulation (“FAR”) and Cost Accounting Standards (“CAS”), cost accounting and other business systems reviews, proposals and contract management, DCAA, DCMA and IG audits, and overall business and operations management.

His experience includes forensic accounting and litigation support, strategic planning and analysis, process and controls evaluation; contract cost analysis, business systems evaluation, audit support, evaluation of compliance programs, and training.

His 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.

Professional Associations

  • Associate Member, American Bar Association, Public Law Section, Contract Claims and Disputes Resolution Committee, Cost and Pricing Committee, and the Procurement Fraud Committee
  • Past and current President of the Greater Johnstown National Contract Management Association, Chapter
  • Member, Pittsburgh Technology Council
  • Member, JARI

Education & Certifications

  • B.S. Accounting with minor in Economics – University of Maryland, University College 1977
  • Certified Public Accountant, licensed in Virginia
  • Certified Government Financial Manager

Community

Professional Business Experience

As an 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 operations that would be compliant with the Buy America rules and regulations.

I 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 eight years, I have 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.

I designed and 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. This client received a clean audit report, as well as approved prior and current year rates.

I performed a business risk assessment for a unit of L3 Corporation, developed a contract termination claim for a unit of Lockheed Martin, prepared a bid protest rebuttal for a major defense contractor, and provided consulting services to a construction company considering entering the government contract market.

As a management consultant for PricewaterhouseCoopers LLP on a major internal audit-outsourcing contract with the Raytheon Company, I was responsible for training and managing project teams located throughout the U.S. and Europe. I provided financial and operational consulting services to Raytheon Corporation and its various business segments throughout the world on such issues as compliance and contract management, cost accounting, and government audits. I 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. I managed various indirect rate and forward pricing rate process and controls reviews, contract cost analysis and management studies, and cost allocation and allowability analysis. Developed a program to evaluate the adequacy of Raytheon’s company-wide deployment of the Earned Value Management System (EVMS) for its DoD contracts.

I 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 on how to improve project management, reduce cost overruns, and meet implementation deadlines.

I provided consulting services to a government contractor that provided on site operations housing construction and hardware materials for Maintenance Repairs and Operations (MRO) services at military bases. These services resulted in a report contractors competitive status as to its operations and cost, that I presented on behalf of the company to senior DoD procurement officials and the chairman of the Congressional Subcommittee on Procurement.

Litigation support services involved preparing an 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 (“REA”) 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 retail business. Over 77 financial items were in dispute.

As a consultant to a Delaware law firm on a fraud case involving an Italian furniture manufacturer, I prepared the financial data and traced transactions resulting in identification of bogus offshore companies and hidden subsidiaries resulting in successful settlement of the case.