Monday, November 27, 2000

About Us

Pacific Northwest Consultants, LLC was formed in January 2006 by four individuals who decided to combine their various expertise and interests into a full-service Government consulting group. From many years of experience in working with small and medium sized Government contractors, these individuals realized a great need for affordable consulting services to help contractors grow their businesses while complying with all of the intricacies of contracting with the U.S. Government. To complement the consulting arm of the business, the firm added the professional training segment, knowing that good and timely training was often the key to compliance with Government rules and regulations.


For additional information about our company, visit our website.

Direct access the on-line versions of:


PNWC’s training staff has extensive experience as Defense Contract Audit Agency national and regional instructors. They have developed and presented training classes covering all aspects of Government contracting. PNWC’s training services can be specialized to meet the training needs for your business or we can provide standardized training packages for either single day or multiple day workshops or conferences. PNWC's standard training packages include:
  • Ethics for Government Contractors
  • Truth in Negotiations (TINA)
  • Cost Accounting Standards (CAS)
  • Introduction to FAR Part 31 Cost Principles
  • Billing Systems
  • Labor Systems (including timekeeping)
  • Estimating Systems

Most of these standard training packages can be modified to fit specific time constraints. In addition, PNWC can develop additional training to fit your specific needs.

For additional information or to schedule training, call toll free at 866-849-4887 or email to


PNWC Auditing specializes in independent audits utilizing Generally Accepted Government Auditing Standards (GAGAS) required by Federal, State and Local governmental entities. We provide both program and enterprise-wide audits, typically based on the needs of the Governmental agency. Due to "independence" issues, our audit clients are typically not our consulting clients.


PNWC has built an entire team around the government contracting industry. Our Government Contract Consulting services team is comprised of former Defense Contract Audit (DCAA) Field Audit Office Managers, Supervisory Auditors and Senior Auditors who have dedicated their careers to understanding the financial and regulatory issues surrounding the government contracting industry. Companies with government contracts face unique challenges and an increased level of scrutiny and risk. PNWC’s professionals recognize these challenges and use their real-life government contracting experiences to go beyond basic accounting and auditing to identify solutions that will meet the needs of your organization. Some of the services PNWC provides for the government contracting industry include:
  • Government Cost Proposals
  • Indirect Cost Submissions
  • Indirect Rate Calculations
  • Cost Accounting Standards (CAS)
  • Federal Acquisition Regulations (FAR)
  • Internal Control Systems
  • Defective Pricing (Truth In Negotiations Act)
  • Equitable Adjustment and Termination Proposals and Claims

Compensation Costs - Index

Compensation summary

(a) General principles

(b) Reasonableness

(c) Reserved

(d) Form of payment

(e) Income tax differential pay

(f) Bonus and incentive compensation

(g) Severance pay

(h) Backpay

(i) Changes in the prices of corporate securities

(j) Pensions

(k) Deferred compensation

(l) Compensation incidental to business acquisitions

(m) Fringe benefits

(n) Employee rebates and purchase discounts

(o) Post retirement benefits other than pensions

(p) Compensation caps

(q) Employee Stock Ownership Plans (ESOPs)

Christian Doctrine

G. L. Christian and Associates had a contract with the Army Corps of Engineers to construct housing units at Fort Polk, LA.  The housing contract was terminated by the U. S. Army Corps of Engineers for the convenience of the Government.  The Termination for Convenience Clause was not in the contract and the contractor claimed that the contract could not be terminated because this clause was not expressly included in the contract.  The court disagreed with the contractor and ruled that the Termination for Convenience Clause was actually included in the contract by operation of law as required by the procurement regulation.  This court case only decided on the Termination of Convenience Clause as it applied to G. L. Christian and Associates.  Reference: G. L. Christian and Associates v. U.S. 312 F.2d 418, 160 Ct. Cl. 1 *419 January 11, 1963.
Hart's Food Service was required to perform food services in two dining facilities at Booke Army Medical Center, Fort Sam Houston, Texas.  The contract stipulated that all supplies and equipment will be furnished by the Government, except dining attendant uniforms, hats (caps), hair nets, and badges.  However, the Government Property Clause was not included in the contract.  In the Appeal of Hart's Food Service, Inc. the court ruled that the Government Property Clause was mandatory and was, therefore, deemed to be included in the instant contract by operation of law.  This court case focused on the applicability of the Government Property Clause.  The G. L. Christian and Associates court case involving the Termination for Convenience Clause was cited in the proceedings to help support the argument that the Government Property Clause should be in the contract.  Reference: Appeal of Hart's Food Services, Inc. ASBCA No. 30756, April 10, 1089.