Description

A focused course, tailored for you

A/P Audit for Defense Contractors

Build the working papers, DCAA-ready reconciliations, and vendor-dispute packet that close the invoice gap cleanly.

An A/P auditor at a defense contractor doesn't spend most of their day on clean invoices. They spend it on the invoice that was submitted against the wrong CLIN, the T&M voucher where labor categories don't align with the task order, the subcontractor payment that DCAA wants documented before release, and the vendor dispute that has been open since the last quarterly close. Each gap requires a different working-paper structure, a different regulatory reference, and a different sign-off chain.

$199 one-time

Tailored to your situation. Access within 24 hours. 30-day money-back.

Includes a hand-built implementation playbook delivered alongside course access, generated for your specific situation.

Why this course

FAR Part 32 governs payment procedures but the application differs across contract types. A cost-plus-fixed-fee invoice needs a different reconciliation than a firm-fixed-price PO, and a T&M voucher requires labor-category mapping that most ERP systems don't produce automatically. Add DCAA's pre-award audit requirements, the intercompany charge-back documentation needed for shared-service agreements, and the subcontractor consent thresholds under FAR 44.204, and a single disputed invoice can consume a week of working-paper time. The auditor who can close these cleanly, with documentation that holds up to a DCAA floor check, is the one whose findings don't re-open at the next review.

What you walk away with

Structure a DCAA-compliant invoice working-paper package for cost-type, T&M, and FFP contracts without rebuilding from scratch each time.
Identify the correct FAR and DFARS payment clauses for the contract type on your desk and map them to the specific documentation gap in the invoice.
Build a CLIN-to-PO-to-invoice reconciliation that survives a DCAA floor check and holds up when accounts are queried months later.
Write a vendor-dispute packet that closes the discrepancy with a clear paper trail and prevents the same gap from reopening at the next audit cycle.
Document subcontractor consent thresholds and intercompany charge-back agreements in a format your internal audit and DCAA reviewers will accept.
Produce an A/P audit-close checklist that your team can apply consistently across contract types without reinventing the process each quarter.

The 12 modules

Module 1. FAR Part 32 Payment Procedures by Contract Type

Maps the FAR Part 32 payment clauses to the three contract types you encounter most: cost-plus-fixed-fee, time-and-materials, and firm-fixed-price. Explains which payment requests require contracting officer certification, which trigger DCAA audit rights, and what documentation the FAR requires before payment is authorized. Produces a one-page contract-type reference card for your desk.

Module 2. Reading a CLIN Structure Against an Invoice

Walks through how Contract Line Item Numbers are structured in a typical defense contract, why vendors frequently submit against the wrong CLIN, and the three-step reconciliation that catches mismatches before the payment-authorization signature. Covers CLIN, sub-CLIN, and exhibit line item number (ELIN) distinctions, and shows how to document the mismatch finding in a working paper that doesn't require the contract be re-read by the reviewer.

Module 3. T&M Voucher Reconciliation: Labor Categories and ODCs

Time-and-materials invoices require labor-category alignment between the contract, the task order, and the timesheet system. This module shows how to map labor categories across the three sources, identify where ERP output does not match contract rates, and document the variance. Also covers other direct costs: what qualifies, what the FAR requires for substantiation, and what a DCAA auditor will check on a floor visit.

Module 4. DCAA Invoice Audit Rights and Pre-Award Notification

Explains when DCAA has audit rights over an invoice, what a pre-award notification letter means for payment timing, and how to respond without unnecessarily delaying the vendor payment or triggering a formal audit request. Covers the difference between a DCAA pre-award survey and a post-award floor check, and shows how to document your response to a pre-award notification in the working-paper file.

Module 5. Working-Paper Structure for Invoice Audit Findings

Builds the five-section working-paper format that defense A/P auditors use for invoice-level findings: condition, criteria, cause, effect, and recommendation. Shows how to apply this to a CLIN mismatch, a T&M labor-category variance, and a cost-type unallowable cost finding. Includes a template that adapts across contract types and survives internal audit review without being rewritten.

Module 6. Unallowable Costs Under FAR Part 31

FAR Part 31 defines which costs cannot be charged to a government contract. This module covers the categories most frequently flagged in A/P audit: entertainment, lobbying, interest, executive compensation above threshold, and restructuring costs. Shows how to identify unallowable costs embedded in vendor invoices or intercompany charges, and how to document the disallowance in the payment-authorization record.

Module 7. Subcontractor Consent and FAR 44 Documentation

FAR Subpart 44.2 requires contracting officer consent for subcontracts above specified thresholds. This module explains consent thresholds, what documentation the prime contractor must hold before making a subcontractor payment, and how to structure the consent-file in a way that satisfies both your internal audit and a DCAA subcontract review. Covers the difference between consent-required and consent-exempt subcontracts.

Module 8. Intercompany Charges and Shared-Service Agreements

Large defense contractors frequently bill labor, IT, and facilities across legal entities through shared-service agreements. This module covers how to document intercompany charges in an A/P audit: what the underlying cost-sharing agreement must contain, how to verify the rate is consistent with the forward-pricing rate agreement, and what a DCAA auditor will request when they review intercompany transactions.

Module 9. Vendor Dispute Packets: Structure and Escalation Path

A vendor dispute that lacks a structured packet tends to re-open at the next audit cycle. This module builds the four-document dispute packet: the original invoice, the discrepancy notice with contract reference, the vendor response, and the auditor resolution memo. Shows how to write the resolution memo so the finding closes cleanly and the vendor is not paid the disputed amount until the documentation is complete.

Module 10. ERP Output Gaps: What Your System Doesn't Produce

Defense contractor ERP systems (Costpoint, SAP, Oracle) generate invoice data but rarely produce DCAA-ready reconciliations automatically. This module maps the specific gaps between standard ERP invoice output and what a DCAA floor check requires, and shows how to build the bridging documentation manually. Covers cost-type voucher reconciliation, T&M labor-category mapping, and FFP payment milestone documentation.

Module 11. DFARS Payment Clauses and Accelerated Payment Requirements

DFARS supplements FAR with additional payment requirements including accelerated payment to small business subcontractors. This module covers the DFARS payment clauses most relevant to A/P audit, what the accelerated payment mandate requires from the prime contractor, and how to document compliance in the payment-authorization record. Shows how to build a DFARS clause checklist for the contract types on your desk.

Module 12. Quarterly A/P Audit Close Checklist

Assembles the twelve modules into a quarter-close checklist that your team applies consistently across contract types. Covers open-item aging, DCAA response tracking, unallowable cost disallowance documentation, subcontractor consent file completeness, and intercompany reconciliation sign-off. Produces a working template you can hand to a junior auditor with sufficient instruction that the close runs the same way each quarter.

How this addresses your situation

Specific modules that map to what you said you are dealing with.

CLIN mismatch on a vendor invoice: Modules 2, 5, 9

T&M voucher with labor-category variance: Modules 3, 5, 10

DCAA pre-award notification received: Modules 4, 5, 7

Intercompany or shared-service charge under review: Modules 6, 8, 12

What you get with this course

Twelve written modules covering FAR Part 31, FAR Part 32, DFARS payment clauses, DCAA audit rights, subcontractor consent, intercompany charges, and vendor dispute documentation
Downloadable templates: CLIN reconciliation worksheet, T&M labor-category mapping template, working-paper five-section format, vendor dispute packet structure, quarterly close checklist
Hand-built implementation playbook tailored to an A/P Auditor at a defense contractor, delivered alongside course access
Access within 24 hours of purchase

What you will have in hand by Day 1, Week 1, Month 1

Within 24 hours your account in the learning environment is provisioned and the tailored implementation playbook is delivered alongside it.

Before and after

Before

Invoice disputes re-open at the next audit cycle because the working-paper file wasn't structured to close them. T&M reconciliations are rebuilt manually each quarter. DCAA pre-award notifications sit unanswered because there's no documented response protocol.

After

Every invoice finding has a working paper that closes on first review. T&M vouchers reconcile from ERP output to contract labor categories in a single step. DCAA correspondence has a documented response trail. The quarterly close runs from a checklist your team owns.

What happens if you do not address this

Invoice disputes that lack structured working papers tend to resurface. A DCAA floor check on an undocumented intercompany charge or a T&M voucher without labor-category mapping is a finding that delays payment and generates a corrective action request. The auditor who cannot produce clean documentation on request is the one whose findings get escalated.

Who it is for

An accounts payable auditor or senior A/P analyst at a US defense or government services contractor. Responsible for invoice verification, payment authorization, DCAA liaison, vendor dispute resolution, and working-paper documentation for internal and external audit. Works inside a large prime contractor, a mid-size government IT integrator, or an engineering services firm holding cost-type and T&M contracts.

Who this is NOT for. Commercial-sector A/P auditors with no government contracting exposure. Procurement or contracts staff who do not touch the payment authorization workflow. Anyone looking for a general accounting or GAAP course.

How it arrives

Text-based course in the Art of Service learning environment, plus downloadable templates and worked examples for every module, plus the hand-built implementation playbook delivered alongside course access.

Time investment. Twelve modules. Most auditors complete one to two modules per session. The implementation playbook is usable from the first module.

Why $199 is the right number

DCAA training courses focus on the auditor-side perspective, not the contractor A/P workflow. General accounts payable certifications do not cover FAR/DFARS clause application or DCAA invoice-audit rights. This course is written for the person inside the contractor who prepares the documentation, not the person reviewing it from the government side.

FAQ

Is this relevant if my organization uses Costpoint rather than SAP?

Yes. Module 10 specifically covers the gaps between Costpoint, SAP, and Oracle ERP output and what DCAA requires. The templates work regardless of which system you use.

Does this cover cost-plus-award-fee contracts as well as CPFF?

The payment procedure module covers CPFF and CPAF. The working-paper templates and CLIN reconciliation approach apply to both.

What if I work on both prime and subcontract audit responsibilities?

Module 7 covers subcontractor consent from the prime perspective, and the working-paper format in Module 5 applies to both prime and subcontract invoice findings. The implementation playbook will be built for your specific contract mix.

30-day money-back guarantee. If after a week of working through the materials this is not what you needed, reply to the receipt email and a full refund is processed. No questions, no forms.

Within 24 hours your account in the learning environment is provisioned and the tailored implementation playbook is delivered alongside it.