DAVID-JAMES LLC

DAVID-JAMES LLC specializes in financial audit and oversight services for Medicare managed care programs, with deep expertise in cost report examinations, financial compliance reviews, and program integrity audits for Medicare Advantage, Prescription Drug Plans, and Programs of All-Inclusive Care for the Elderly (PACE). The firm delivers technical audit services under federal contracts, applying Generally Accepted Government Auditing Standards (GAGAS) and Centers for Medicare & Medicaid Services (CMS) guidance to assess the accuracy of cost reporting, reimbursement methodologies, and financial controls within managed care organizations. Their work supports the integrity of federal health expenditures through detailed financial analysis, internal control evaluations, and risk-based audit methodologies tailored to complex healthcare payment systems. The contractor maintains a sustained and focused relationship with the Department of Health and Human Services, consistently providing audit and oversight support for Medicare Part C and Part D programs. Their engagements involve long-term, recurring assignments under blanket purchase agreements and task orders, indicating trusted, institutional-level partnerships with CMS and its fiscal intermediaries. While the General Services Administration is also represented in their contract history, the overwhelming majority of work is directed toward HHS program integrity initiatives. DAVID-JAMES LLC’s primary focus is NAICS 541211—Offices of Certified Public Accountants—where they operate as a niche provider of government-specific financial auditing services within the healthcare sector. Their market positioning is defined by technical specialization in Medicare cost reporting frameworks, regulatory compliance for managed care entities, and the application of audit standards to federal health programs. They do not hold federal certifications such as 8(a), HUBZone, or WOSB, and operate as a small business entity based in Nottingham, Maryland, serving the federal market through direct contract performance rather than subcontracting networks.