Staff Profile

Chelsea Cullum

Partner

202-480-4300
Washington, D.C.
ccullum@breakwaterforensics.com
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Chelsea is a forensic accounting and quantum expert with a particular focus in the government contracts and commercial sectors.

Chelsea has acted as an expert in litigation, delivered a deposition and provided expert testimony on matters before the Armed Services Board of Contract Appeals and the US Court of Federal Claims. She has assisted clients in government contracts-related litigation in federal, state, and local courts, as well as all phases of dispute resolution at arbitration boards and various Boards of Contract Appeals.

Chelsea has experience working on projects throughout Europe, the Middle East and North America. She has worked for clients in the defense, industrial, infrastructure, oil and gas, power and utilities, and technology sectors. She has specialized experience working on US government contracts.

Chelsea’s extensive experience in government contracts matters includes preparation, review, and analysis of Requests for Equitable Adjustment and claims; damages analysis resulting from defective pricing, false claims, Truth in Negotiations Act (TINA) claims and Contract Disputes Act (CDA) claims. It also includes consulting on compliance with FAR Part 31 Cost Principles for Government audits and disputes between contractors and the Government; the preparation, review, and negotiation of termination settlement proposals (TSPs); rebuttal of DCAA and other Government audit reports; and analyzing cost realism in bid protests, among other matters. Throughout these roles, Chelsea has conducted extensive reviews of accounting records, accounting systems, and various government policies and procedures, including the FAR, Contract Pricing Reference Guides, and DCAA Contract Audit Manual (DCAM).

Chelsea holds a BS Finance and International Business and is a Certified Management Accountant (CMA) and Certified Fraud Examiner (CFE). She is an associate member of the American Bar Association (ABA), a member of the National Defense Industrial Association (NDIA), a member of the Association of Certified Fraud Examiners (ACFE) and a member of the Institute of Management Accountants (IMA). She is also an adjunct professor at George Washington University where she teaches ‘Pricing and Cost Issues in Government Contracts’ in the MS Government Contracts program.

Education, Certifications and Honors: B.S. Finance and International Business - University of Virginia, Certified Management Accountant (CMA), Certified Fraud Examiner (CFE)
Professional Associations Adjunct Professor - The George Washington University, American Bar Association (ABA), Institute of Management Accountants (IMA), National Defense Industrial Association (NDIA), The Association of Certified Fraud Examiners (ACFE)

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