John G. Williams
John G. Williams
John Williams is a Director in the Government Contractor Services practice of Navigant Consulting, Inc. Mr. Williams has 24 years experience in the areas of government contract compliance; claims and investigation support; government contracts accounting; regulatory compliance; internal control systems audits; and supporting numerous financial and manufacturing systems implementations.
Prior to joining NCI, Mr. Williams worked for a major consulting firm as Director of GSA Compliance. He has held positions at a big four international public accounting firm, at two government contractors, and as a commissioned officer in the US Army where he frequently interacted with US and international contractors in all facets of government contracting.
Professional Experience
Both as a consultant and in industry positions, Mr. Williams has helped companies establish, assess, and improve, government contract compliance programs. Particular areas of emphasis in this regard have been cost accounting; pricing and estimating; procurement and subcontract management; program management; and GSA Schedule oversight. In addition to his experience with developing, establishing, and monitoring policies, procedures, and practices in this connection, he has also developed and delivered a variety of training programs.
Coupling his compliance experience at several government contractors with his experience as a warranted Contracting Officer and as a customer in the US Army has allowed Mr. Williams to offer his clients unique perspectives and practical solutions to their procurement-related challenges. In this regard, Mr. Williams has experience interpreting and applying the requirements of FAR Parts 12 and15 from both a government and an industry point of view. His experience and perspective is particularly beneficial to clients preparing for Contractor Purchasing System Reviews (CPSRs) as well as assisting clients to prepare to for interactions with government customers and contracting personnel. He has performed all manners of price reasonableness determinations, including market surveys, price analyses, and cost analyses.
Mr. Williams has supported internal and external counsel in the areas of claims and investigations. Mr. Williams assisted external counsel and a prime contractor that was terminated for default in the conversion of the claim to a termination for convenience and in developing the associated termination claim. Mr. Williams also assisted external counsel for a CDC contractor to investigate and develop the quantum of a subcontractor’s alleged fraudulent billing practices.
Mr. Williams also has broad and deep experience with all facets of government contract cost accounting and related compliance with FAR Part 31 cost principles and the Cost Accounting Standards. He has advised clients on and assisted them in: preparing incurred cost submissions; developing indirect cost accounting structures, and evaluating the supportability of their complex cost allowability and allocability practices. He has performed assessments of Material Management Accounting Systems (MMAS) and Material Resource Planning Systems (MRP). Additionally, he has acted as liaison to DCAA and Inspector General auditors in connection with pre- and post-award GSA audits, as well as incurred cost and systems-related internal control audits.
Mr. Williams often consults with clients on matters early in the negotiated contract lifecycle, including devising indirect cost structures, developing detailed cost estimates in connection with preparation of contract cost/price proposals and preparing forward pricing rate proposals. He advises clients on the proper accumulation, organization, and disclosure of cost or pricing data, including consultation on “sweeps” and certifications prior to cost/price negotiations.
Mr. Williams has over 24 years of service as a commissioned officer in the US military. Recently, he served approximately 4 years on active duty supporting Operations Iraqi Freedom and Enduring Freedom. During his tenure in the military he:
• Served as a warranted contingency contracting officer in support of the ARFOR-T Commander in Eastern Turkey. He awarded numerous contracts totaling approximately $1 million for supplies and base support services.
• Served as a contract pricing analyst at the US Air Force Contracting Squadron in Ramstein, Germany. During the course of the negotiation of a multi-year base support contract he was directly responsible for approximately $750,000 in savings to the Government.
• Served as the chief of Logistics Information Systems at the 21st Theater Support Command in Germany. In this position he led a professional staff composed of Dept of Army military, civilians and contractors with various functional and technical backgrounds. He was primarily responsible for the operations and support of transportation and logistics systems in use within the European theater in support of 62,000 troops spanning 35 countries and 35,000 square miles. He was responsible for the procurement of RFID, wireless and satellite based communication equipment as well as related technical support services.
• Served as the Contracting Officer’s Representative (COR) in Hungarian Response 2001 held in Taborfalva, Hungary. During this four week exercise, he was instrumental in drafting new requirements and modifications to existing task orders for the Contracting Officer. He also was involved in monitoring and verifying contractor delivery under existing task orders and assisted the contracting officer in resolving service delivery issues.
While in industry at a mid-tier government contractor, Mr. Williams managed an accounting team responsible for general ledger, cost accounting, accounts payable, invoicing, and accounts receivable. He was an accounting core team member involved in the selection and subsequent implementation of Deltek to replace the existing non-integrated job cost accounting system.
David A. Roberts
David A. Roberts
Mr. Roberts is a Managing Consultant in the Government Contractor Services practice of Navigant Consulting, Inc. (NCI). He has over 25 years of experience in the aerospace and defense industry working for major government contractors, including McDonnell Aircraft Company, The Boeing Company, and Bell Helicopter. He has extensive experience with Earned Value Management System (EVMS) processes and tools and Program Business Management.
Professional Experience
As the Director of EVM at Bell, Mr. Roberts implemented a new EVMS, redesigned the processes, deployed an integrated tool set, and established process metrics to evaluate performance.
Mr. Roberts served as corporate EVM Subject Matter Expert to the Boeing Program Management Council. In this role, he developed EVM assessment models, developed and taught executive and senior level EVM training, and performed maturity assessments on major defense and commercial programs for a defense contractor. He also led several Boeing teams focused on standardizing corporate-wide EVMS health metrics, training materials, and supplier EVMS flow-down requirements.
Mr. Roberts has extensive experience applying EVM on several major defense programs where he led all business functions in support of program acquisition and execution. In addition, he has served as a Finance Manager responsible for EVMS, AP, and AR and has created EVM compliant systems from desktop applications. Mr. Roberts has led many other enterprise-wide process improvements utilizing Six Sigma techniques and quality navigation tools as well.
Along with EVM, Mr. Roberts consulting experience also includes developing multiple forward pricing rate models, analyzing and recommending improved Accounting and Logistics organizations and performing various business system compliance reviews.
Contact Us
Contact Us
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Gregory A. Garrett, CPCM, C.P.M., PMP
Gregory A. Garrett, CPCM, C.P.M., PMP
Gregory A. Garrett is the Managing Director and leader of the Navigant Consulting, Inc. Government Contractor Services practice, headquartered in Vienna, Virginia. He is an internationally recognized expert in government contracting, cost estimating, contract pricing, proposal management, and project management. He is also a best-selling author of 16 books and 90+ published articles, a former highly decorated United States Air Force Military Officer, acclaimed speaker, and respected international business consultant. During the past 25+ years, he has successfully managed more than $30 Billion of large complex contracts and projects in both the U.S. government and industry. He has taught and consulted with more than 25,000 professionals in 40+ countries. He is the recipient of numerous national and international business awards for his writing, teaching, consulting, and leadership.
Mr. Garrett provides client support in assessing business risk and providing recommendations for performance improvement of contractor business systems, including: purchasing systems, cost estimating systems, contract pricing systems, contract administration systems, earned value management systems, subcontract management processes, and program management methodologies. He also serves as an expert witness in support of client claims/litigation.
Prior to joining Navigant Consulting, he served as Chief Operating Officer for Acquisition Solutions, Inc. where he led consulting engagements for over 30 U.S. Federal Government Agencies. He served 9 years with Lucent Technologies, Inc. as Chief Compliance Officer and VP of Program Management. Previously, he served as Partner and Executive Director Global Business at ESI International. Formerly, he served as a highly decorated military officer, for the United States Air Force, including assignments as: program manager Space Systems Division, warranted contracting officer Aeronautical Systems Division, professor of contracting management Air Force Institute of Technology, and acquisition action officer, HQ USAF the Pentagon.
Professional Experience
Mr. Garrett has worked with government contractors on a variety of complex issues, including:
• Guiding emerging government contractors to develop strategies to win business with U.S. Federal Government agencies
• Evaluating government prime contractors and subcontractors business systems, including: cost estimating systems, contract pricing systems, purchasing systems, government property management systems, earned value management systems, and contract administration systems
• Creating a Global Program Management Methodology, with processes, policies, tools, and training, supporting more than 2,000 project managers in over 40 countries for a Fortune 100 information technology firm
• Creating a comprehensive bid/proposal/capture management methodology, with process, policies, tools, and training for a Fortune 100 global services firm
• Evaluating the Life-Cycle buying and selling contract management and subcontract management processes of numerous Fortune 500 Firms to determine action plans to optimize business results
• Developing and implementing a robust and cost effective Earned Value Management System (EVMS) for a growing Top 50 U.S. Department of Defense government contractor
• Preparing companies for pending government reviews and audits conducted by the Defense Contract Management Agency (DCMA) and Defense Contract Audit Agency (DCAA), including: Contractor Purchasing Systems Review (CPSR), Government Property Management Systems Review, Integrated Baseline Review (IBR), Cost Estimating, and Contract Pricing Systems Reviews
• Serving as an expert contract negotiator/consultant to enable numerous Fortune 500 firms to obtain the best possible contract negotiation results on large complex high technology contracts
• Conducting Benchmarking studies of contract management, subcontract management, and logistics management processes, policies, tools, and training for numerous government agencies and government contractors
• Developing, evaluating, and conducting customized professional training seminars on numerous business topics worldwide, including: cost estimating, contract pricing, contract negotiations, bid/proposal/capture management, performance-based contracting, contract administration, program management, supply chain management, risk management, and leadership
Mr. Garrett is the author or coauthor of 16 books, including:
(1) Managing Contracts for Peak Performance, NCMA, 1990
(2) World Class Contracting, ESI International (1st Edition 1997), CCH, (2nd, 3rd, & 4th Editions 2001, 2003, 2007)
(3) The Capture Management Life-Cycle: Winning More Business (CCH, 2003)
(4) Managing Complex Outsourced Projects (CCH, 2004)
(5) Contract Negotiations (CCH, 2005)
(6) Contract Management Organizational Assessment Tools (NCMA, 2005)
(7) Performance-Based Acquisition (NCMA, 2006)
(8) U.S. Military Program Management (Management Concepts, 2007)
(9) Leadership: Building High Performance Buying & Selling Teams (NCMA, 2007)
(10) Solicitations, Bids, Proposals, & Source Selection (CCH, 2007)
(11) Getting Results: Six Disciplines of Performance-Based Project Management (CCH, 2008)
(12) Cost Estimating and Contract Pricing (CCH, 2008)
(13) Risk Management for Complex U.S. Government Contracts and Projects (NCMA, 2009)
(14) Managing Subcontracts(Thomson-West, 2009)
(15) Contract Administration (CCH, 2009)
(16) Time and Materials Contracts and Pricing (CCH, 2010)
Mr. Garrett has authored or coauthored over 90 published articles, in more than 12 professional magazines and journals on the following topics:
• Cost Estimating
• Contract Pricing
• Contract Negotiations
• Contract Administration
• U.S. Government Contracting
• Performance-Based Acquisition
• Commercial Contracting
• Bid/Proposal Management
• Project Management
• U.S. Military Program Management
• Supply Chain Management
• Risk Management
• Subcontract Management
• Earned Value Management
• Leadership
John R. Van Meter, CPA
John R. Van Meter, CPA
John Van Meter is a Managing Director with Navigant Consulting, Inc. He has over 20 years of experience in government contract accounting, pricing, subcontract management, federal contract compliance, regulatory compliance including Sarbanes Oxley 404 assistance, business system implementation, and internal control oversight services.
Mr. Van Meter’s industry experience includes construction, manufacturing, transportation, architecture and engineering, information and communications, and non-profits.
Prior to joining NCI, Mr. Van Meter was responsible for the government contractor segment of risk advisory services for a major international public accounting firm.
Government Contracting/Regulatory Compliance Risk Advisory Services Experience
Mr. Van Meter managed a group of 20 government contracting professionals providing Risk Advisory Services encompassing business process design and analysis, internal control design and evaluation, regulatory and compliance support and internal audit co-source services. Sample engagements delivered by Mr. Van Meter’s business unit include the following:
• Assisted world-wide construction company with evaluation of accounting and business system processes supporting performance under U.S. government contracts. Services included cost accounting structure definition as well as key other business systems required for establishment of dedicated federal business segment.
• Program managed a Fortune 50 federal prime contractor’s internal restructuring with respect to contract cost reductions and impact to financial statement performance. Internal restructuring services included development of shared service concepts, negotiation of contract changes, forecast of program impact through forward pricing rates and evaluation of balance sheet impact.
• Managed performance of detailed business system process assessments related to U.S. government contract requirements. Scope of work included assessment of current system processes and capabilities across a diversified and global entity, definition of future state aligning with contract requirements and industry best practices and identification of and implementation assistance with related remediation plans.
• Assisted construction clients with accounting and compliance matters related to first time proposals and performance under cost based federal contracts. Services included review and advice related to RFP/contract terms and conditions, review of corporate structure and related business systems to support contract requirements, business process and internal control design responsive to federal opportunity and support of cost proposal preparation.
• Provided tiger team audits to prime aerospace contractors in advance of customer audits performing the same. Audits performed include labor, estimating and pricing, indirect expense and other direct costs, purchasing, earned value, material management and billing systems.
• Developed and delivered a methodology to Fortune 500 clients that leverages and consolidates regulatory compliance systems including federal and international contract compliance, trade and customs and Sarbanes Oxley 404 requirements.
Internal Control Sample Experience
Mr. Van Meter has managed multiple and significant Sarbanes-Oxley Section 404 engagements for Fortune 500 companies. The scope of work under these engagements, in part, focused on controls and infrastructure directly related to federal government contract requirements and included:
• Project management assistance
• Evaluation of entity level controls
• Determination of scope of applicable business processes and locations
• Documentation of global business processes and risks, including identification of key controls
• Identification of business process gaps/weaknesses and delivery of remediation services
• Mapping of financial statement assertions to key controls
• Assistance with rollout of global business processes to worldwide locations for identification of local variances
• Development of test plans and self assessment methodologies
• Rationalization of year one control portfolios
Mr. Van Meter is a frequent speaker for industry and professional associations (e.g., Association of Government Accountants, Aerospace Industry Association, Construction Contractor Roundtable and National Contract Management Association). He has presented at Sarbanes-Oxley 404 Internal Control Requirements symposiums and is currently serving as a speaker at Federal Publication courses on Leveraging Sarbanes-Oxley Section 404 Compliance in Federal Contract Management. In addition, he has served as an author for the National Contract Management Association and Construction Financial Management.
Brent A. Calhoon, CPA
Brent A. Calhoon, CPA
Mr. Calhoon is a Director with Navigant Consulting, Inc’s (NCI) Government Contractor Services practice, resident in the firm’s Vienna, Virginia office. Prior to joining NCI in 2002, he served as a manager with Arthur Andersen's Government Contractor Advisory Services practice. Mr. Calhoon has worked with a broad array of public and private companies providing consulting, accounting, auditing, and investigative services in a wide variety of industries including aerospace and defense, transportation, energy, healthcare, engineering, construction, and manufacturing. Mr. Calhoon also has private industry experience as a manager of contract pricing and analysis for a manufacturing and services company and as a cost accountant for an auto parts manufacturer.
Professional Experience
Mr. Calhoon has advised clients and worked with outside counsel to resolve disputes involving issues of cost allowability, cost allocability, and regulatory compliance arising under the Federal Acquisition Regulation, Cost Accounting Standards, the Truth in Negotiations Act, and other accounting-related rules and regulations. He has also helped clients design and develop cost allocation structures and systems, as well as assisted them to prepare incurred cost proposals; CASB disclosure statements; cost impact statements; termination settlement proposals; and responses to allegations of defective pricing and other wrongdoings.
He has extensive experience assisting companies prepare and support contract cost proposals as well as investigate and prepare change orders, claims, and termination settlement proposals. He has prepared and reviewed cost estimates and developed the bases and assumptions thereof. His work has included in-depth analyses of financial accounting and cost accumulation systems to create and support cost estimating and cost allocation methodologies. In addition, he has performed incurred cost audits to assess contractor accounting practices and compliance with applicable government contract accounting rules and regulations. He has supported his clients in connection with cost and price negotiations with the Government.
Mr. Calhoon has assisted clients either to design or improve business processes and functions critical to managing compliance and financial risks unique to government contractors. In this regard, his assistance has included identifying, implementing, and monitoring process improvements to reduce risks and increase efficiencies in various functional areas such as pricing and estimating; cost accounting; billing; procurement and subcontractor management; timekeeping, and travel expense reporting. In connection with these activities, he has drafted policy and procedure manuals and desk procedures, created standard forms and templates; and conducted training.
Mr. Calhoon has significant procurement and procurement compliance experience. He has both prepared and assessed the adequacy of corporate procurement policies and procedures and procurement documentation, including: price reasonableness justifications, sole-source justifications, negotiation memoranda, and cost analyses. He has also planned and led independent compliance reviews to help clients prepare for and pass Contractor Purchasing System Reviews.
While in private industry, Mr. Calhoon was responsible for such things as preparing contract proposals, organizing and submitting cost or pricing data, and participating in price negotiations with the Government. He was also responsible for analyzing contract cost performance, preparing incurred cost submissions, and ensuring compliance with disclosed accounting practices.
Both as a consultant and while in private industry, Mr. Calhoon acted as a liaison to the Defense Contract Audit Agency (DCAA). He has helped clients prepare for and respond to DCAA requests for information, negotiate and resolve audit issues, and analyze and respond to DCAA (and other oversight agency) audit reports on a broad range of technical accounting and compliance matters.
Mr. Calhoon has conducted several independent investigations employing forensic accounting techniques to assess allegations of fraud, accounting errors and irregularities, cost mischarging, and defective pricing. Additionally, he has provided both audit and financial accounting-related services to government contractors and other commercial companies. Some of his responsibilities have included evaluation of stock option accounting and disclosure practices; evaluation of revenue recognition practices; analysis of contract margin realizability including estimates-to-complete; analysis of cost accounting structures and internal controls; and preparation of financial statements and required disclosures.
He also advised clients regarding preparation for, and compliance with, Section 404 of the Sarbanes-Oxley Act. He has helped his clients to evaluate and improve the design and operational effectiveness of internal controls, including disclosure controls over financial reporting. In this regard, he has documented, evaluated, and improved policies and procedures; evaluated internal control effectiveness; helped establish and strengthen internal control systems; and developed and provided internal control training.
Mr. Calhoon has also instructed on various government contract accounting, pricing, and regulatory compliance topics for his clients and for seminars sponsored by Federal Publications Seminars. He also speaks at industry association seminars and meetings and has co-authored several articles on government contract cost accounting, pricing and regulatory compliance matters.
