Government Contracting Archives – Page 2 of 3

Jennifer Flickinger

Jennifer Flickinger is a forensic accountant with 30 years of experience. She has been appointed as an expert on government contracting matters.

Jen has been cross-examined in arbitration at the Armed Services Board of Contract Appeals (ASBCA) and taken part in several pre-hearing negotiations. Her engagements include government contract compliance, litigation, investigations, and external restructurings. She has acted as an expert for disputed projects with values of up to $1 billion and has a strong record of negotiations with the government agencies including the Departments of Defense, State, Labor, and Energy.

Jen designs cost accounting structures for emerging contractors and analyzes existing models for compliance and effectiveness. She prepares cost impacts, disclosure statements, incurred cost proposals, and requests for equitable adjustments). She also supports contractor negotiations related to audit findings by with their responses to the Defense Contract Audit Agency (DCAA), Defense Contract Management Agency (DCMA), and General Services Administration (GSA).

Jen specializes in cost and pricing matters including government audit issues, defective pricing, labor charging and compliance, Cost Accounting Standards (CAS), cost allowability and allocability, Federal Supply Schedule contracts, claims, requests for equitable adjustment (REA), terminations and prime and subcontractor disputes. Her focus is on compliance with the Federal Acquisition Regulation (FAR), CAS, the Uniform Guidance as well as FAR supplements (e.g. Defense Federal Acquisition Regulation Supplement (DFARS)). She is a recognized expert in prevailing wage compliance, including the Service Contract Act and the Davis Bacon Act.

Jen is a member of the National Defense Industrial Association, the American Bar Association Section of Public Contract Law, and the Professional Service Counsel. She has published articles regarding the Service Contract Act and has undertaken numerous speaking engagements on matters related to accounting, cost and pricing.

Stephanie Raizon

Stephanie Raizon is a forensic accountant with over 10 years of experience. She has assisted the named expert on numerous occasions.

Stephanie has performed damages analyses for increased costs and lost profits and has assisted in preparing expert reports and subsequent testimony in various matters. She has experience in litigation (including Court of Federal Claims and state and district courts), arbitration, mediation, and bid protests before the Government Accountability Office.

Stephanie is experienced in increased costs, False Claims Act allegations, contract terminations, and compliance issues, including analysis and review of indirect rates, preparing incurred cost submissions, and responding to DCAA audit requests and reports for government contractors. She has assisted nuclear utilities with spent fuel litigation and settlements, various decommissioning cost analyses, the preparation of regulatory filings, and preparing for hearings before the Public Utility Commission.

Stephanie specializes in accounting and financial analyses related to US government contractors and utilities, including but not limited to False Claims Act investigations, big protests and cost damages analyses. She has experience with government contract compliance matters related to the Federal Acquisition Regulation (FAR) and Cost Accounting Standards (CAS).

Stephanie holds a bachelor’s in finance and accounting and is a Certified Management Accountant. She is a member of the Institute of Management Accountants (IMA).

William Gladden

William Gladden (Bill) is a Certified Public Accountant with over 25 years of experience. He has been an expert and assisted other experts on hundreds of matters.

William Gladden is widely regarded as one of the leading accountants for all public procurement matters due to his extensive experience consulting on damages across various sectors,
including aerospace, construction and services.

Lexology Index – Projects and Procurement

Bill has testified as an expert on damages related issues in both trial and at deposition. He has also presented accounting and damages analysis for mediations and settlement negotiations.

Bill has consulted on a wide range of issues related to commercial damages, claim preparation, and investigations. He has advised clients across numerous industries including aerospace, construction, financial services, manufacturing, professional services, and shipbuilding.

Bill’s expertise in commercial damages includes causation, lost profits, purchase price disputes, settlement calculations and distributions, and other economic damages. His expertise in contract claims includes claim preparation and review within the government contracting and construction industries, including disputes involving the Federal Acquisition Regulation (FAR) and the Cost Accounting Standards (CAS). Bill’s expertise in investigations includes government contracting investigations (false claim/qui tam lawsuits and self-disclosures) and commercial investigations (Securities and Exchange Commission investigations, accounting reviews, class action and other shareholder lawsuits).

Bill is also Certified in Financial Forensics, a Charted Global Management Accountant, and a Certified Management Accountant. He holds an MBA in accounting and finance and has lectured to public agencies and universities.

Cheryl A LeeVan

Cheryl A LeeVan is a Certified Public Accountant with more than 30 years of experience. She has been appointed as an expert on over 50 occasions and has assisted other experts on more than 100 matters.

Cheryl LeeVan comes highly recommended for her extensive experience handling an array of complex government contract projects. Sources say, “She is a great communicator”.

Lexology Index – Projects and Procurement

Cheryl has presented analysis and expert opinions in federal court, state court, international arbitration, and American Arbitration Association proceedings as well as in deposition, mediation, and other alternative dispute resolution venues.

Cheryl has a broad consulting background in commercial damages, construction and government contract projects, fraud investigations, and accounting reviews. Her industry experience includes aerospace and aerostructures, avionics, construction, engines and propulsion systems, energy, environmental services, financial services, healthcare, information technology, insurance, manufacturing, mutual funds, professional services, risk advisory and investment services, satellites and rockets, shipbuilding, telecommunications and cable, and waste management and recycling.

Cheryl’s expertise in commercial damages includes causation, lost profits, reasonable royalty, purchase price disputes, business interruption and other economic damages. She has extensive experience preparing claims and REAs for changed work, acceleration and delay and disruption on construction and government contract projects. Cheryl has prepared termination claims and assisted contractors in responding to assertions of disallowance of costs and cost accounting challenges on government contract projects, including disputes involving the Federal Acquisition Regulation (FAR) and the Cost Accounting Standards (CAS). Her expertise in investigations and accounting reviews includes regulated industries investigations (false claim/qui tam lawsuits and self-disclosures) and commercial investigations (Securities and Exchange Commission investigations, accounting reviews, whistle-blower and hotline disclosures, class action and other shareholder lawsuits).

Cheryl is also Certified in Financial Forensics, a Chartered Global Management Accountant and holds a BBA in finance and economics. She has presented to universities, companies, outside counsel and industry groups such as the University of Chicago Graduate School of Business, The George Washington University School of Business, and the American Bar Association.

James W (Jim) Thomas

James W Thomas (Jim) is a forensic accountant with 35 years of experience providing consulting and dispute resolution services to government contractors. He has been retained as an expert on more than 50 occasions.

Jim has testified as an expert in proceedings before the Armed Services Board of Contract Appeals, Civilian Board of Contract Appeals, General Services Board of Contract Appeals, District Court and in arbitration. He has served as a neutral accountant in purchase price disputes involving government contract accounting issues.

In addition to his expertise in aerospace and defense, Jim serves many industries including technology, engineering and professional services, industrial products, construction, retail products and healthcare. Prior to joining HKA, he was a forensic services partner specializing in government contracts with PwC.

Jim specializes in cost and pricing matters including government audit issues, False Claims Act damages, defective pricing, labor charging, Cost Accounting Standards, cost allowability, record keeping requirements, Federal Supply Schedule contracts, claims, requests for equitable adjustment, terminations and prime/subcontractor disputes.

He earned his BS in accounting from Penn State University and is a Certified Public Accountant in Virginia and the District of Columbia. Jim is a member of the American Institute of Certified Public Accountants and associate member of the American Bar Association. He is a frequent speaker at industry events and has published many articles on government contract cost and pricing matters.

Tom Reynolds

Tom Reynolds is a forensic accountant with 20 years of experience across multiple industries. He has acted as an assistant to the named expert on five occasions.

Tom has assisted in the preparation of expert reports for matters in litigation, recently in connection with a $385 million Cost Accounting Standards (CAS) 405 and 406 deferred cost dispute. He has led or assisted in several investigations including in relation to alleged False Claims Act violations, assessing compliance with regulations and statutes, quantifying damages and assessing the appropriateness of business system practices.

Prior to becoming a consultant, Tom conducted financial statement audits for government contactor clients and evaluated compliance with applicable GAAP requirements. He worked across the aerospace and defense, professional services, and manufacturing industries focused on revenue recognition practices, inventory valuations, and the evaluation of complex business transactions.

Tom has extensive knowledge of critical government contracting regulations and requirements, including the Federal Acquisition Regulation (FAR), Defense Federal Acquisition Regulation Supplement (DFARS) and CAS. He has presented contractors’ positions and facilitated negotiations with contracting officers, the Defense Contract Audit Agency (DCAA), the Defense Contract Management Agency (DCMA), and other regulatory bodies. He is also widely experienced in due diligence and considerations regarding the acquisition process, ranging from reviewing contract waterfalls, evaluating contracts and audit status to understanding the impact of ongoing litigation, evaluating internal control structure, cost accounting practices and indirect rates structures.

Tom is a certified public accountant (CPA) in Virginia and has been published as a contributing author regarding matters of government contract cost accounting and government contract audits and compliance. He has presented on these matters to various seminars and at aerospace and defense related forums.

William D Guernier

William D Guernier (Bill) is a Certified Public Accountant (CPA) with over 40 years of experience, including 10 years as a financial officer in the real estate and construction industry and 30 years as a consultant.

Bill has provided expert consulting services on financial, accounting, economic and damages matters in many areas, most notably, construction, government contracts, real estate and commercial bankruptcies. He has extensive experience in assessing the cause of cost growth and budget overruns and linking the cost impacts to individual events or changes, delays, and other impacts. Bill has testified on damages issues in various courts and in arbitrations, and has assisted counsel and clients in numerous settlement negotiations, as well as in mediation.

Bill has experience of working in Europe, the Middle East and North America. He has worked with clients from sectors including aerospace, buildings, defence, infrastructure and industrial.

Prior to joining HKA, Bill was a Vice President with The Kenrich Group based in New York. Before this, Bill was a partner at one of the ‘Big-Four’ accounting firms; a Managing Director at an international consulting firm; and a Vice President of Tucker Alan Inc.

William D Guernier (Bill) holds a BBA in Accounting, an MBA in Finance and is a Certified Public Accountant (CPA). He is a member of the American Institute of Certified Public Accountants (AICPA), a member of the New York Society of Certified Public Accountants (NYSSCPA), and a member of the American Bar Association (ABA), Construction Law Forum. Bill has authored numerous publications and presents at lectures and seminars.

Tim Overman

Tim Overman is a Professional Engineer and Certified Management Accountant with over 30 years of experience. He has specialized in the investigation of financial, causation and project scheduling issues, primarily related to government contracts and construction businesses.

Tim has presented his findings and opinions in settlement negotiations, mediations, administrative hearings, arbitrations, depositions, and at trial.

Tim’s industry experience encompasses aerospace and defense, casinos and resorts, electrical and electronics, equipment leasing, healthcare, manufacturing, oil and gas, industrial, power generation, professional services, software development, telecommunications, and transportation.

Tim has assisted architect, engineers, contractors, government agencies, owners, subcontractors, and their counsel with the avoidance, investigation, and resolution of complex business disputes. Tim has also worked as an engineer focusing in the areas of construction, evaluation of structures, field and laboratory testing, and structural engineering.

Prior to joining HKA, Tim Overman was a Vice President with The Kenrich Group; a Director at Navigant Consulting, an international consulting firm; a Vice President at Tucker Alan Inc.; and a Principal at Peterson Consulting. Tim also worked at CTL Group and Duke Energy.

Jeff DuVal

Jeff DuVal is a Certified Fraud Examiner with over 25 years of experience. He is a US government contract expert focused on the calculation of damages, investigations and compliance with US federal regulations.

Jeff DuVal is widely considered a go-to government contracts expert in the US. His work spans authoring reports, providing expert testimony and client advisory work in a variety of sectors.

Lexology Index – Projects and Procurement

Jeff has authored expert reports, presented at arbitrations and mediations, and provided expert testimony at a variety of venues, including the United States District Court For the Eastern District of Virginia, the Armed Services Board of Contract Appeals (ASBCA), the Civilian Board of Contract Appeals (CBCA), the Government Accountability Office (GAO), the Department of Health & Human Services Department of Appeals Board, and the Circuit Court of Fairfax County, Virginia. He has provided expert support on matters with values in dispute of over $32 billion.

Jeff has consulted for corporations, non-profits, partnerships, in-house counsel, and outside counsel, including plaintiffs and defendants. He has also consulted with government contractors, construction contractors, information technology companies, owners, developers, wholesalers, financial institutions, foreign companies, foreign agencies, and various US government (i.e. federal and state) agencies.

Jeff supports government contractors with regulatory consulting on compliance issues arising from the Cost Principles found in FAR Part 31 and the Cost Accounting Standards (CAS) and OMB Uniform Guidance. In addition to his expertise in government contracts, he also has deep experience in the calculation of commercial damages and investigation for numerous sectors, including aerospace and defence, construction, manufacturing, technology, transportation services and healthcare.

Jeff has undertaken analysis of damages and costs incurred on more than 500 different government contracts, technology, construction, transportation, manufacturing, investigations, and lost profit engagements. He has assisted government contractors with preparation of Requests for Equitable Adjustment (REAs) and proposed change orders; claims; consulting on forensic accounting and funds tracing matters involving allegations of defective pricing, false claims, mischarges, improper labor charging and improper billings; preparation and audit of termination proposals; analyzing price and cost reasonableness on bid protest; DCAA Audit rebuttal assistance; regulatory consulting on compliance issues arising from the Cost Principles found in FAR Part 12 and 31, the Cost Accounting Standards (CAS), and OMB Uniform Guidance; Federal Supply Schedule contracting relating to the triggering of the Price Reduction and Defective Pricing clauses and related quantum issues; and preparation and negotiation of incurred cost submissions (ICS).

Jeff DuVal is a member of the American Bar Association, the Association of Certified Fraud Examiners, the National Contracts Management Association, the National Défense Industrial Association, the Association of General Contractors, and the Washington Building Congress.

Mike LaCorte

Mike LaCorte is a forensic accountant and has been engaged to lead numerous government contracting, accounting, and auditing matters.

Mike LaCorte has established a fantastic reputation as a government contracts expert. His practice covers all aspects of contracts, including compliance, litigation, investigations, and restructurings.

Lexology Index – Projects and Procurement

Mike has rebutted and presented findings to government oversight bodies, such as the Defense Contract Audit Agency (DCAA), the Department of Justice (DOJ), and government contracting officers on numerous occasions and has participated in negotiations with the government on behalf of clients. He has also provided expert deposition testimony on Generally Accepted Accounting Principles (GAAP) and government contracting issues.

Mike has assisted government contractors and their counsel in a variety of different matters, including regulatory compliance evaluations, business system implementations, complex accounting interpretations, investigation and litigation support, cost and damage analyses, organizational restructurings, bid protests, due diligence related to mergers and acquisitions, and management consulting.

Mike’s areas of expertise include the Federal Acquisition Regulation (FAR), FAR Supplements (e.g., the Defense FAR Supplement (DFARS)), Cost Accounting Standards (CAS), the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), and GAAP.

Mike LaCorte is a Certified Public Accountant (CPA) and Certified Valuation Analyst (CVA) and has a Master of Science in taxation and bachelor’s degree in accounting. He is a member of the National Defense Industrial Association, the American Bar Association, the Professional Services Council, and the National Contract Management Association.

Follow HKA on WeChat

关注我们的官方微信公众号