DCAA “Hot Buttons” : 2014 Update

Francis (Frank) Summers is an Executive Director in the Fraud Investigation & Dispute Services, Government Contract Services practice of Ernst & Young LLP (EY) in Boston, MA.  Frank has over 35 years of experience in government Acquisition.  He spent his first 33 years with the Defense Contract Audit Agency (DCAA) where he was Regional Director of three of DCAA’s five regions before becoming Deputy Director of the Agency.  For more than two years, he has been assisting EY clients performing on government contracts to understand and comply with government contractual requirements.

Frank was in an executive leadership role with DCAA and a member of the DoD Senior Executive Service for over 18 years.  He was also a certified member of the DoD Acquisition Corp.   In his Executive Leadership role he provided professional advice outside of DCAA to include military and civilian Acquisition Executives on major awards both in the planning and administrative phases of the procurement.  Frank is knowledgeable of Government Acquisition Policy and he has testified before Congress on an Air Force Acquisition.  Frank’s knowledge and experience was built by leading DCAA in its contract audit mission.  He knows contract auditing, Cost Accounting Standards (CAS), business systems requirements, allowability of cost, adequacy and evaluation of price proposals, contract negotiation support, and support for federal investigations.  In many cases, it is his knowledge of the underlying objective that the government is trying to achieve with the rule or regulation that allows for discussion of alternative solutions. 

For his work with the government, Frank was twice recognized with a Presidential Meritorious Service Award.   

Since joining EY in 2011, Frank has worked with both small and large/complex clients.  He has worked with clients in performing a gap assessment of their various systems as compared to the regulatory requirement for that system.  Frank has been particularly helpful in identifying cost allocation simplification opportunities for clients where the revised methodology is compliant with less layering of cost allocations.  He has worked on engagements involving Cost Impact statements, due diligence in planned acquisitions/consolidations of contractors, and application of Cost Accounting Standards to either planed or existing accounting treatments.

For both the government and EY, Frank has been a frequent speaker at conferences and training sessions around the country on the topic of government compliance.

Mark Dostal is a Director at PwC. He has over 33 years of extensive and diversified public and private sector experience in government contract accounting and auditing, including over 17 years in government contract consulting and 16 years with the Defense Contract Audit Agency (DCAA). He specializes in the requirements of the Federal Acquisition Regulation (FAR), Agency FAR Supplements, and Cost Accounting Standards (CAS).

As a member of defense and space industry associations, he actively promotes open dialogue of perspectives and issues affecting industry with senior government acquisition and audit officials. Mark is a Certified Public Accountant in Illinois and Iowa, and member of the American Institute of Certified Public Accountants, National Defense Industrial Association, and National Contract Management Association.

Jenny Clark is a Director with Solvability, a practice of the regional Decosimo accounting and advisory firm focused on consulting for the federal contracting industry.  She has over 28 years of experience implementing Defense Contract Audit Agency (DCAA) compliant accounting systems, including Deltek Costpoint, GovCon Essentials, Unanet project management and QuickBooks software.

Jenny helps clients select, implement and integrate DCAA-compliant systems to manage cost accounting, billing, project management, online time and expense reporting and financial reporting.  She works with small businesses to develop competitive pricing and forecast indirect rates based on their business strategy, target markets and plans for growth. She shows owners and executives how to increase contract win rates, improve profitability and maximize financial returns. She is a member of the Florida Defense Contractors Association (FDCA), Women in Defense (WID) for Greater Tampa Bay, Tampa Bay Chapter of National Defense Industrial Association (NDIA), National Contract Management Association (NCMA), Military Affairs Council of the Greater Tampa Bay Chamber of Commerce, and the Armed Forces Communication and Electronics Association (AFCEA) for which she serves as Tampa Chapter Small Business Chair. 

Jeff Chiow focuses on government contracts and investigations in the Washington, DC office of Rogers Joseph O'Donnell.  He has represented clients in civil, criminal and IG investigations, at Congressional hearings, and in trial and appellate courts, arguing twice before the Federal Circuit in 2014.  Jeff graduated from the U.S. Naval Academy and served nine years in the Marine Corps before going to The George Washington University Law School.  He advises contractors on emerging information technology and cybersecurity issues as well as more traditional compliance, claims, bid protests, intellectual property and cost accounting issues that all contractors face.  SuperLawyers® recognized Jeff as a “Rising Star” in 2014.  He is a Member of the Board of Governors of the Court of Federal Claims Bar Association and active in the ABA.  He has an amazing wife and four great kids.