A finding closes. A system keeps it closed.
Phase 1 tells you where the exposure is. Phase 2 builds the governance that stops it recurring, so the next audit meets a system rather than a memory.
The government does not audit your intentions.
It audits whether your accounting, estimating, purchasing, and property practices do what you said they do, consistently, on paper.
Most contractors fail that test not because their practices are wrong but because nothing writes them down, keeps them current, or proves they were followed. Phase 2 closes that gap.
From practice to written system.
Business-system adequacy across the systems your contracts actually invoke, including accounting, estimating, purchasing, and government property.
Indirect-rate structure: pools, bases, and the allocation logic, documented so the same answer comes out twice.
Where you are CAS-covered, disclosure-statement posture, and whether what is disclosed still matches what you do.
The fixed-asset practices that feed all of it, so capitalization, depreciation, and disposal are governed rather than habitual.
Written procedures, ownership, and a review cadence, so the system survives the people who built it.
You choose the delivery tier.
FactorTax delivers the analysis and the filing-ready documentation, built to withstand examination. Your tax provider implements it.
FactorTax delivers the study and implements it end to end, preparing and filing the accounting-method change and signing as practitioner of record under Treasury Circular 230.
Every engagement is a single flat fee, fixed in the engagement letter before work begins. No ranges, no hourly billing, and no fee that moves with the size of the result.