Agape Enterprises Consulting Inc.
Victor D. Brown C.P.A.
Home | Certifications | About Us | Our Team | Our Services | Consulting Opps | Contact Us

Mr. Victor D. Brown C.P.A. is the proprietor of Brown and Associates financial management and audit services.  Mr. Brown’s expertise includes statistical sampling, regression analysis, forecasting and improvement curve techniques.


Throughout his audit career he planned audits including extensive risk assessments, gathered data, prepared working papers, summaries of analyses, and wrote the final audit report.  Mr. Brown assisted in negotiating initial proposals, change orders, and forecasted direct and indirect rates.  Some of the audits performed are as follows:

  • Mr. Brown performs extensive forecasting and budget analyses while reviewing forward pricing direct and indirect rates.  This process includes analyzing a company’s business base and budget forecasts.  Mr. Brown skills have led to cash and Team Superior Performance Awards.
  • Mr. Brown performs accounting system audits.  The objective is to determine if the contractors accounting systems internal controls are in accordance with generally accepted accounting principles (GAAP), and federal acquisition regulations (FAR).  Mr. Brown prepares condition and recommendation statements related to identified internal control weaknesses.
  • Mr. Brown has audited many different defense contractors including Lockheed Martin Space Systems Company (LMSSC) with sales of $4 billion, Northrop Grumman-Marine Systems (NG-MS) with sales of $235 million and Litton Applied Technology Division with sales of $1 Billion.
  • Mr. Brown has reviewed Lockheed Martin Space Systems Company (LMSSC) material management and accounting system that included evaluating the adequacy of system’s internal controls, identifying weaknesses and recommending improvements.  LMSSC concurred with eighty-percent (80%) of the cited recommendations in which corrective actions were implemented.
  • Mr. Brown reviewed Lockheed Martin Space Systems Company (LMSSC) SAP billing system that included evaluating the systems application controls, identifying weaknesses and recommending improvements.
  • Mr. Brown performs Assist Audit for General Accounting Office (GAO) related to extent of contract overpayments to LMSSC.  Mr. Brown participated on a team that consisted of representatives from three different organizations.  The objective was to develop and implement a process to validate real time billing adjustments and identify root causes of adjustments and recommend process improvements.
  • Mr. Brown performs financial capability risk assessments.  The objective is to perform financial statement ratio analysis to determine if the contractor has the financial resources to perform on contracts.

 Professional Memberships

  • Certified Acquisition Professional, Auditing
  • National Society of Accountants


Victor D. Brown is a San Francisco Bay Area native, graduated of Castlemont High School located in Oaklnad, CA.  Victor attended Chabot College, in Hayward, CA. and was an active participant on the football and basketball teams.  Victor transferred to San Jose State University to earn a Bachelor of Science degree in Business Administration/Accounting.  The Defense Contract Audit Agency (DCAA) recruited Victor out of college where he gained valuable accounting and auditing experience and eventually became a Certified Public Accountant (CPA). 


Community-oriented Mr. Brown volunteers his financial management expertise at the East Oakland Leadership Academy Charter School and other Bay Area organizations.


Our Team