1.    Government Contracting and the Agencies Responsible for Compliance Oversight
       a.    OFCCP (Office of Federal Contract Compliance and Programs
       b.    GAO (General Accountability Office)
       c.    OIG (Office of Inspector General)
      d.    DCAA (Defense Contract Audit Agency)
      e.    DCMA (Defense Contract Management Agency)
      f.    Civilian Agency Contract Pricing and Contract Administration
      g.    IPAs (Independent Public Accountants)
      h.    Prime contractors (with respect to subcontract administration)

2.    Government Solicitations and Prospective Contractor Compliance
       a.    Contractor proposals: adequacy determinations
       b.    Contract type and Government Cost or Price Analysis
       c.    Audits versus Cost or Price Analysis 
       d.    Certified or other-than certified cost or pricing data
       e.    Updating cost or pricing data and TINA (Truth in Negotiations Act)
       f.    Government access to contractor or subcontractor records
      g.    Estimating Systems and mapping contractor data to solicitation specific requirement
      h.    Access to Government cost analysis or audit results

3.    Government Contracts and Government Oversight “Real-time”
       a.    Contract-type and Government access to records
       b.    Provisional billing rates
       c.    Public vouchers and pre-payment or post-payment audits
       d.    Floor-checks or employee interviews
       e.    Direct materials verification
       f.    Accounting Systems: major or non-major contractor

4.     Government Contracts and Government Oversight “After-the-Fact”
        a.    Indirect Cost Proposals.
               1.    Timing and Format
               2.    High-risk or Low-risk classification
               3.    Audits’ risk assessment and planning 
               4.    Audit execution and interim communications
               5.    Direct versus Indirect Costs
               6.    FAR Part 31 Cost Principles, DCAA Interpretations, and penalties for expressly unallowable costs
               7.    Audit results and issue resolution (Including examples of direct or indirect cost issues)
               8.    Final indirect rate agreement letters
               9.    Contract Disputes Act or when all else fails
         b.    Contract close-out
                1.    Linking the ICP Schedule I to Contract Close-out
                2.    Prime Contractor Responsibility for subcontracts
                3.    Final vouchers, contractor releases, and Government property
                4.    Final payment and records retention

5.    Government Contract Oversight:  Other than Audits
       a.    Business Systems (DCMA)
       b.    Investigations: Contractor “Voluntary” Disclosures
       c.    Investigations Government Initiated or Qui Tams

6.    Government Oversight or Audits Situations
       a.    Post-award audits for TINA Compliance
       b.    Requests for Equitable Adjustment
       c.    Terminations
       d.    CAS (Cost Accounting Administration) including Disclosure Statements and Cost-impacts. 
       e.    Business Systems (DCMA & DCAA)
       f.    Investigations: Contractor “Voluntary” Disclosures
       g.    Investigations Government Initiated or Qui Tams

7. Department of Labor Audits and Investigations: 
       a.    Office of Federal Contract Compliance Programs
                1.    Pre-Award & other Audits
                2.    Investigations
                3.    OFCCP Portal requirements 
       b.    Wage and Hour Investigations
                1.    Service Contract Act & Davis Bacon Act
                2.    Fair Labor Standards Act & Independent Contractor Issues
                3.    Joint Employer Issues