Defense Company: A Full Ledger Reconstruction That Enabled a High-Stakes Acquisition

A fast-growing government defense contractor specializing in cost-plus contracts over $50 million was preparing for acquisition by a strategic buyer. However, their financial structure was not compliant with DCAA (Defense Contract Audit Agency) requirements—an immediate barrier to due diligence and a significant risk to the transaction. Their general ledger lacked proper segregation, cost allocation structure, and compliant classification methods. Complicating matters further, years of historical transactions needed to be reclassified to align with strict DCAA standards.

FinSource was brought in to rapidly restructure the company’s accounting foundation. Our team conducted a full general ledger rebuild—mapping, correcting, and reclassifying past activity to match DCAA rules for direct versus indirect costs, allowable versus unallowable charges, labor categories, overhead pools, and cost-plus reporting standards. This required both deep technical expertise and a precise, audit-ready approach.

FinSource completed the project quickly and thoroughly, delivering a fully compliant, clean, and defensible accounting system. The reconstructed ledger met DCAA audit expectations, eliminated historical inconsistencies, and provided a transparent financial picture that could withstand investor and regulatory scrutiny.

As a result, the company entered acquisition due diligence with confidence. The improved financial clarity, compliance, and documentation directly supported the successful completion of the transaction—a transformative win for the organization.