Expert witness for the defense, Edward P. Haag, U.S. vs. Head & Co., Federal Court House, Alexandria Va.

Edward P. Haag, CPA

EDUCATION - Bachelor of Science in Business Administration, Accounting Major - Seton Hall University

SPECIALIZED TRAINING - Contract Auditing, Cost Accounting Standards, Defective Pricing Reviews, Operational Auditing, Audit Report Writing, Auditing In An EDP Environment, Statistical Sampling, Improvement Curve Analysis Techniques, Correlation and Regression Analysis Techniques . Continuing Professional Education (CPE) credits exceed state's CPA licensing requirements

PROFESSIONAL CERTIFICATION - Certified Public Accountant, New Jersey (No. CC12024), June 1983 Certified Internal Auditor, December 1973

YEARS OF EXPERIENCE - Total 36 years; Government Audit Management 30 years; Management Advisory Services 18 years; Negotiation 18 years

RELEVANT EXPERIENCE

1986 to Present - Haag & Company, CPAs - Principal

Primarily responsible for the management and operations of Haag & Company, CPAs. Makes all personnel decisions, including staff planning and assignment for a staff of between seven and 15 employees. Interfaces with all professional companies with which the Firm deals. Represents the Firm in most marketing efforts. "Key Person" on Federal contracts with the Corp. For Nat'l. And Community Services, Office Of Inspector General; Dept. Of Labor, Office Of Inspector General; the U.S. Small Business Administration; and State agencies.

Serves as partner, or manager on all task orders issued under these contracts. Conducts and supervises non-conflicting audit reviews of subcontractors for clients who are Government prime contractors.

Responsible for providing management advisory and consulting services to the Firm's clients conducting Federal business with the U.S. Department of Defense or other Federal, State or local governmental units; i.e., Federally-funded contracts, subcontracts, grants or other such agreements. This experience includes: designing and implementing cost accounting systems to satisfy government requirements; tailoring indirect expense structures to suit clients' needs; preparing bid proposals, comprehensive forecasts of direct and indirect costs, and claims for interim and final cost reimbursement; assisting clients in negotiations or settlements with government's representatives; performing management reviews and evaluations aimed at strengthening clients' internal accounting and administrative control systems, including: the preparation of Cost Accounting Standards disclosure statements, and policies and procedures in such areas as estimating, billing, and purchasing.

July 1994, recognized as an "expert witness" by the 7th Federal Circuit Court, Alexandria, Virginia, (see above) in the areas of: "The Federal Acquisition Regulations", the mission and operations of the Defense Contract Audit Agency, and Government contract costs.

1983 to 1986 - Washington D.C. CPA Firm Senior Manager

Provided management advisory services to the firm's non-government clients engaged in Federal business. Performed and managed financial and compliance audits, contract audits, and special studies under the firm's contracts with the U.S. Departments of Agriculture, Energy, and Labor; as well as with the Alcohol, Drug Abuse, and Mental Health Administration.

Supervised an audit staff of from three to eight professionals. These responsibilities called for a collective understanding of Standards for Audit of Governmental Organizations, Programs, Activities, and Functions; Accounting Principles and Standards for Federal Agencies (Title 2, revised); applicable Office of Management and Budget Circulars; and pertinent titles under the United States Code of Federal Regulations and aligned acquisition regulations.

1966 to 1983 - Defense Contract Audit Agency Supervisory Auditor

Responsible for the management and technical supervision of field audit activities in Northern New Jersey, and New York, involving numerous government contractors. Annual workload approximated two hundred fifty (250) widely diverse surveys, reviews, and audits approaching $700 million.

In addition to DOD, supervised audit for other Federal agencies, including: Agriculture, Defense, Energy, Health and Human Services, State, and Transportation, General Services Administration, Environmental Protection Agency, and National Aeronautics and Space Administration. These responsibilities required comprehensive knowledge and command of Federal Acquisition Regulation, Defense Acquisition Regulations, NASA Acquisition Regulations, among other Federal regulations.

Member of the Mid-Atlantic Region's special purpose review team that conducted "Operations Audits" into the effectiveness of Government contractors' operations. These engagements included identifying, researching, and targeting functional areas for in-depth review and evaluation. Conducted group training sessions and seminars, and wrote authoritative review guidance that was adopted and disseminated agency-wide.

1975 to 1976 - Department of Health and Human Services Senior Negotiator

Responsible for negotiating indirect cost rates with educational institutions and other nonprofit entities in the New York Region. This entailed interpreting reported audit results; framing-out negotiation strategies, parameter, and desired objectives based on such results; and negotiating final rates with auditees on historical and/or prospective bases. Conducted seminars on indirect cost plan development.

PERFORMANCE RECOGNITION

WHILE IN FEDERAL SERVICE .

Federal Executive Board Intern, 1967-68,

Quality Performance Awards 1968, 1974, 1979, 1982

PROFESSIONAL MEMBERSHIP .

American Institute of Certified Public Accountants (AICPA)

New Jersey Society of Certified Public Accountants

Association Of Government Accountants, Northeast Regional V.P. '93-94

National Contract Management Association, V.P. N.J. Chapter,'92-93