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Accounting MBA Salary in Des Moines, IA

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Accounting Director

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Accounting Executive

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Accounting Firm

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Accounting Instructor

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Accounting Intern

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Accounting Officer

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Associate Specialist

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Chief Accounting Officer

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Cost Accounting

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Director Of Accounting

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Continuously monitor the various activities to ensure appropriate prioritization based on objectives and expectations of key stakeholders within Finance and other functional areas, as applicable Provide oversight and guidance to the sponsors of projects of significant importance to drive accountability and confirm progress against timelines. Lead the portfolio management and project management teams in monitoring project risks, changes to project scope, time and cost, including communication to key stakeholders. Optimize organizational structure / operating model in connection with the long-term corporate strategy. Promote collaboration within the Finance departments, as well as other function units, as applicable, to achieve the target future state operating model Lead the strategy and organizational change management function, helping to mature a change management discipline within Finance. Lead the finance business process management team to help improve current processes and coordinate organizational procedures for optimized efficiency and productivity. Recommends innovative solutions and opportunities to optimize Finance activities and policies Experience and Education Requirements Bachelor's degree in Accounting or Finance CPA or MBA, preferred 15+ years experience in corporate accounting roles with increasing responsibilities and leadership aspects 7 years experience leading and managing a team Demonstrated leadership skills in a fast-paced financial services organization Significant experience within the life/annuity/insurance or financial services industry Strong computer knowledge of financial based accounting packages (Oracle, Essbase) Knowledge, Skills & Abilities Highly motivated, self-starter & team player with a high energy level and willingness to take on responsibility Strong communication and presentation skills Ability to establish goals, structures, and processes necessary to implement a mission and strategic vision Strong interpersonal skills and the ability to collaborate across all levels of the organization Ability to work in a fast-paced environment and deliver assignments under tight deadlines Support effective partnerships with multiple groups and individuals Effective change management skills Organized and capable of providing leadership in a structured environment while requiring minimal day-to-day guidance Ability to translate large amounts of data into useful information and actionable items Proficient in all MS Office Suite, including Outlook, Word, Excel and Power Point Other Requirements Perform other functions, duties and projects as assigned Regular and punctual attendance Some travel may be required (less than 10%) #LI-Remote #LI-JW1 Additional Information Work Environments F&G believes in an employee-centric flexible environment, which is why we offer the ability for in-office, hybrid and remote work arrangements. During the hiring process, you'll work with your leader to decide what works best for your role. F&G complies with federal and state disability laws and makes reasonable accommodations for applicants and candidates with disabilities, unless such accommodation would cause an undue hardship for F&G. If reasonable accommodation is needed to participate in the job application or interview process, please contact [email protected]. Join our employee-centric hybrid work environment: F&G Careers About F&G Since 1959, Fidelity & Guaranty Life Insurance Company (F&G) has offered annuity and life insurance products to those who are seeking security in retirement and protection during life's unexpected events. As a national Top Workplace1, an Iowa Top Workplace2 and a proud equal opportunity employer, F&G team members are empowered, collaborative, dynamic and authentic. We believe that by embracing these values, we will continue to build and strengthen the company while continuing to be a great place to work. 1Top Workplaces USA 2022 - 2023 2Des Moines Register Top Workplaces 2018 - 2022 Notice for all Applicants who are California residents under the California Privacy Rights Act. Please click here to review the policy.
Sr. Financial Analyst - Expense Planning and Analysis
Fidelity & Guaranty Life Business Services, Des Moines
Job Summary This is a position responsible for supporting the expense planning, analysis, accounting, and reporting functions for F&G's operations, reporting directly to the Manager of Expense Planning and Analysis. The primary responsibilities for this position may include assisting with preparation, consolidation and analysis of the annual departmental expense budget and multiyear operating expense plan, as well as general expense budgeting for specific areas of the business and periodic reforecasts. Other primary responsibilities include assisting with expense studies for determining allocations of operating expenses to line of business, product and legal entity, headcount tracking and forecasting, quarterly controls related to deferred acquisition expenses, and corporate and M&A project expense tracking and forecasting. This position will play a critical role with supporting process improvements and other project work that results in process efficiencies, improved controls and more insightful analysis to our business leaders. Duties and Responsibilities Responsible for supporting company-wide expense management for the organization, including the preparation of the company's annual expense plan and related monthly re-forecasts. Continued development of the current year annual forecast, departmental expense budget and multiyear expense planning processes including implementation of and / or enhancements to software solutions, reporting and analytics. Assist with Expense Study analysis to establish and monitor deferred acquisition cost, expense allocations by line of business, channel /product, and unit cost assumptions; includes maintaining support for audit inquiries and ongoing support for key stakeholders including Actuarial and Financial Reporting Preparation of senior executive level expense analyses with a focus on providing insightful, value-added analysis that informs business decisions and supports achievement of the Company's strategies/goals. Month-end closing process responsibilities include (but are not limited to): establishing review process and procedures to ensure efficient, timely and accurate reporting of expenses / headcount / projects, preparing general ledger entries, supporting expense allocations / deferrals, preparing analysis of expense results compared to budget and development of monthly re-forecasts. Support SOX compliance and adherence to an effective internal control environment as it relates to expense planning and management processes, drive best operating practice through design and continuous improvement in processes and internal controls. Provide recommendations and action plans for improvements in expense efficiencies, including cost saving opportunities. Support department budget managers with accounting and general ledger inquiries. Perform special projects as assigned, which may include projects beyond the scope of expense management. Experience and Education Requirements Bachelor's degree in accounting, finance, or related field. 4-6 years related professional experience in financial reporting, expense reporting and/or analysis required. CPA certification, MBA, or on CPA track preferred. Big-4 Audit Experience highly desirable. Insurance industry, Financial Services or Asset Management experience highly desirable. Advanced knowledge of Excel and PowerPoint required. Strong knowledge of accounting practices and principles. Strong system knowledge including familiarity with current era of client-server accounting/financial packages (Oracle, Hyperion Planning, Essbase, OneStream, etc.). Skills and Abilities Demonstrated ability to problem solve and efficiently communicate results and recommendations. Strong computer skills with an emphasis on financial analysis tools and Microsoft Office. Complex financial forecasting and analysis skills. Integrity, accountability, and creativity are required in this role. Strong communication, organization, and interpersonal skills necessary to establish and maintain effective working relationships with others. Ability to handle multiple complex tasks and prioritize in a fast-paced environment. Ability to think ahead and conduct strategic planning. Expertise and experience of improving processes and utilizing technology to improve efficiencies. Self-directed individual who works well with teams. Embraces and demonstrates Company's cultural values - Collaborative, Authentic, Dynamic and Empowered. #IND-HP #LI-MK1 #LI-RemoteAdditional Information Work Environments F&G believes in an employee-centric flexible environment, which is why we offer the ability for in-office, hybrid and remote work arrangements. During the hiring process, you'll work with your leader to decide what works best for your role. F&G complies with federal and state disability laws and makes reasonable accommodations for applicants and candidates with disabilities, unless such accommodation would cause an undue hardship for F&G. If reasonable accommodation is needed to participate in the job application or interview process, please contact [email protected]. Join our employee-centric hybrid work environment: F&G Careers About F&G Since 1959, Fidelity & Guaranty Life Insurance Company (F&G) has offered annuity and life insurance products to those who are seeking security in retirement and protection during life's unexpected events. As a national Top Workplace1, an Iowa Top Workplace2 and a proud equal opportunity employer, F&G team members are empowered, collaborative, dynamic and authentic. We believe that by embracing these values, we will continue to build and strengthen the company while continuing to be a great place to work. 1Top Workplaces USA 2022 - 2023 2Des Moines Register Top Workplaces 2018 - 2022 Notice for all Applicants who are California residents under the California Privacy Rights Act. Please click here to review the policy.
VP, Head of Financial Planning & Analysis (FP&A)
Fidelity & Guaranty Life Business Services, Des Moines
F&G is hiring for a Vice President, Head of FP&A. This role will serve as a key member of the FP&A and Operational Execution leadership team responsible for delivering value-added business analysis and meaningful financial metrics in support of enterprise-wide decision-making. The VP, Head of FP&A will be responsible for staffing and leading a financial planning organization that has a comprehensive understanding of all key business drivers and sophisticated financial models. In addition to financial planning and analysis responsibilities, this position will also lead expense management activities and partner closely with the teams responsible for investor relations, rating agency relationships, and capital management activities. This position reports directly to the SVP, FP&A and Operational Execution and will interact with all levels of senior management across the organization. This position will lead a team of 30-40+ professionals. Duties and Responsibilities Oversee the financial planning and analysis organization and partner with the leaders across the business to provide value-added insight into the business. Provide strategic vision for the FP&A team and drive an efficient and comprehensive process for developing financial plans (annual budgets, monthly re-forecasts and long-range strategic plans); linking analysis to the company's strategic objectives, as well as investor / analyst commitments. Lead others to challenge and utilize current tools (e.g., OneStream) and processes to deliver value-add / quality analysis to the business effectively and efficiently Develop and enhance competitive intelligence and customer intelligence in partnership with other leaders in finance, investments, actuarial, retail and institutional. Prepare a monthly reporting package for the executive leadership that includes earnings analysis, selected financial statements, KPI's, and insights into key business trends. Support quarterly GAAP and STAT external reporting partnering with the Controller to deliver high quality, timely and accurate financial statements Support the development of presentations to parent senior management, rating agencies, stock analysts, and Boards of Directors Lead others in providing financial modeling, financial analysis and valuation support for acquisitions, new product development, long-term contracts and other ad-hoc financial projects. Lead peer company, industry and competitor analysis to help manage our business and to respond to industry issues and concerns on a timely basis Experience and Education Requirements Bachelor's Degree in Accounting, Finance, Actuarial, Business or related field. Minimum of 15 years of professional finance experience in life insurance companies MBA, CPA or FSA strongly preferred. 7 years experience leading and managing a team Skills and Abilities Strong communication, organization and interpersonal skills necessary to establish and maintain effective working relationships with others. A passion for new challenges, leadership and delivering results Strong intuitive and analytical skills; Ability to think ahead and conduct strategic planning. Ability to handle multiple complex tasks and prioritize in a fast paced environment. Ability for strategic thinking and formulations of department objectives which align with and support the organization's vision. Ability to exude confidence and credibility as a leader; inspires confidence and respect; demonstrates assertiveness and projects and professional image. Demonstrates decisiveness, shows the courage to confront important issues and make tough decisions, even in ambiguous circumstances. Demonstrates commitment to personal and professional development by seeking feedback, remaining open to criticism and working through a personal development plan; demonstrates an openness to change and actively leads change. Ability to create a vision for the organization that ensures long-term value creation, supports the vision with effective long-term strategic plans: Stays abreast of industry developments, competitors and best practices, in order to serve as a thought leader, challenging the status quo and identifying strategic opportunities. Other Requirements Perform other functions, duties and projects as assigned Regular and punctual attendance Some travel may be required (less than 10%) #LI-Remote #LI-JW1 Additional Information Work Environments F&G believes in an employee-centric flexible environment, which is why we offer the ability for in-office, hybrid and remote work arrangements. During the hiring process, you'll work with your leader to decide what works best for your role. F&G complies with federal and state disability laws and makes reasonable accommodations for applicants and candidates with disabilities, unless such accommodation would cause an undue hardship for F&G. If reasonable accommodation is needed to participate in the job application or interview process, please contact [email protected]. Join our employee-centric hybrid work environment: F&G Careers About F&G Since 1959, Fidelity & Guaranty Life Insurance Company (F&G) has offered annuity and life insurance products to those who are seeking security in retirement and protection during life's unexpected events. As a national Top Workplace1, an Iowa Top Workplace2 and a proud equal opportunity employer, F&G team members are empowered, collaborative, dynamic and authentic. We believe that by embracing these values, we will continue to build and strengthen the company while continuing to be a great place to work. 1Top Workplaces USA 2022 - 2023 2Des Moines Register Top Workplaces 2018 - 2022 Notice for all Applicants who are California residents under the California Privacy Rights Act. Please click here to review the policy.
Treasury Intern, Summer 2024
Stride, Inc., Des Moines
Job DescriptionIntern Program- Stride Corporate Treasury- 2024SUMMARY: An Intern is responsible for assisting with various projects within the department he/she is assigned to at Stride. Essential functions may vary from administrative, clerical and support level work to more hands-on tactical work as determined by business needs.The intern position will initially focus on modernizing investment income forecasts and cash-level projections for the company. In FY24 Stride Treasury is projected to manage and earn $25M in investment income. Cash flow forecasts from operations will be inserted into the Clearwater (CW) income forecasting system to supplement principal balance and income projections using forward treasury and credit curves as well as other reinvestment assumptions.Income Forecast is an automated post-trade tool which integrates with core Clearwater data to help further analyze book income and yields, reinvestment income, accretion/amortization, realized gain/loss, and interest income. Investment professionals unlock an amortization forecast that is consistent with the same amortization models used in accounting records. This provides reconciled, up-to-date information to support efficient and strategic analysis and planning.The intern position will manage the implementation of the Clearwater "insights module." The insights module is a benchmarking and analytical tool used to identify portfolio asset allocation performance compared to a personalized peer universe using CW's 1,260 client portfolio database, 13,000 users, 100 asset classes, all with $6.4T loaded in the CW system.The tool breaks down peers by asset allocation, credit exposures, duration, interest rate risk, overall yield, and other variables to help understand why the clients portfolio is over or under performing its peers. The results of the analysis will show Stride where we can improve to reduce risk, increase yields, and provide senior management empirical data on how well we are managing short-term cash investments.ESSENTIAL FUNCTIONS: Reasonable accommodations may be made to enable individuals with disabilities to perform the essential duties.Demonstrates an understanding of the business, needs and business goalsCreates and prepares various content, presentations and materials as neededExecutes tasks by utilizing various technologies and platforms specific to the businessProvides additional support to the team as neededPerforms financial analysis as neededCollects, reviews, and analyzes financial data to support decision makingMINIMUM REQUIRED QUALIFICATIONS: Currently pursuing a BS or MBA/MS ORA major in risk management/insurance or finance is desiredOTHER REQUIRED QUALIFICATIONS: Excellent communication and collaboration skillsStrong analytical skillsObservational and listening skillsSelf-motivation and excellent problem-solving skillsDetail-oriented and organizational skillsAbility to listen effectively, respect others' perspectives and contributions, and offer and accept constructive feedbackMicrosoft Office (Outlook, Word, Excel, PowerPoint, Project, Visio, etc.); Web proficiency.Ability to clear required background checkDESIRED QUALIFICATIONS: Experience with Accounting/Bookkeeping a plus.Experience with Financial Modeling a plus.WORK ENVIRONMENT: The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.This position is virtual and open to residents of the 50 states, D.C.COMPENSATION & BENEFITS: Stride, Inc. considers a person's education, experience, and qualifications, as well as the position's work location, expected quality and quantity of work, required travel (if any), external market and internal value when determining a new employee's salary level. Salaries will differ based on these factors, the position's level and expected contribution, and the employee's benefits elections. Offers will typically be in the bottom half of the range.We anticipate this position will pay between $16.00 - $22.00 per hour. The upper end of this range is not likely to be offered, as an individual's compensation can vary based on several factors. These factors include, but are not limited to, geographic location, experience, training, education, and local market conditions. Eligible employees may receive a bonus. Stride offers a robust benefits package for eligible employees that can include health benefits, retirement contributions, and paid time off.Job TypeIntern (Fixed Term) (Trainee)The above job is not intended to be an all-inclusive list of duties and standards of the position. Incumbents will follow any other instructions, and perform any other related duties, as assigned by their supervisor. All employment is "at-will" as governed by the law of the state where the employee works. It is further understood that the "at-will" nature of employment is one aspect of employment that cannot be changed except in writing and signed by an authorized officer.Stride, Inc. is a Federal Contractor, an Equal Opportunity/Affirmative Action Employer and a Drug-Free Workplace. All qualified applicants will receive consideration for employment without regard to race, color, religion, sex, sexual orientation, gender identity, national origin, age, disability, protected Veteran status age, or genetics, or any other characteristic protected by law.Equal Opportunity Employer/Protected Veterans/Individuals with DisabilitiesThe contractor will not discharge or in any other manner discriminate against employees or applicants because they have inquired about, discussed, or disclosed their own pay or the pay of another employee or applicant. However, employees who have access to the compensation information of other employees or applicants as a part of their essential job functions cannot disclose the pay of other employees or applicants to individuals who do not otherwise have access to compensation information, unless the disclosure is (a) in response to a formal complaint or charge, (b) in furtherance of an investigation, proceeding, hearing, or action, including an investigation conducted by the employer, or (c) consistent with the contractor's legal duty to furnish information. 41 CFR 60-1.35(c)
Mgr, Accounting
BHE Renewables, LLC, Des Moines
Job Description: ?The Manager, Accounting directs the day-to-day accounting and reporting functions for BHE Renewables, performing technical accounting research and documentation to support accounting policies. The role is responsible for consolidated financial statements and project level statements, budgets, forecasts and analyzing variances in actual financial results. The manager works with internal and external auditors to provide necessary data and explanations and also performs as the accounting lead for the acquisition due diligence team as needed. Responsibilities: ?Lead the monthly accounting processes for all assigned entities. Prepare and review monthly journal entries and account reconciliations for all assigned entities. Prepare and review project level financial statements and consolidated financial statements for assigned entities and platform. Provide supervision and training to technical accountant. Lead accounting research and develop formal documentation of accounting policies. (30%) Lead the monthly, quarterly and annual financial reporting processes for BHE Renewables. Ensure accurate and timely reporting of financial results and clear and concise explanation of results compared to budget and prior year (20%) Lead the planning process for weekly, monthly and annual forecasts, ten-year plan and ratings agency plan for all assigned entities. Work with business leaders to develop accurate forecasts and plans and provide necessary analysis to support planning decisions. (15%) Support the business transformation efforts related to BHE Renewables accounting (15%) Represent accounting on due diligence acquisition teams. Review power purchase agreements to determine appropriate accounting based on the specific terms in the agreement. Review all other relevant contracts for potential accounting issues. (10%) Develop, ensure and document a strong internal control environment that meets or exceeds Sarbanes-Oxley requirements. (5%) Responsible for reviewing annual and quarterly bondholder reports. (5%) Perform any additional responsibilities as requested or assigned. Qualifications: ?Bachelor's degree in accounting, finance or related field. (Typically six years of related, progressive work experience would be needed for candidates applying for this position who do not possess a bachelor's degree.) MBA or CPA preferred. Eight years of related work experience, including two years in a senior technical/leadership role required. Experience in tax equity accounting, hypothetical liquidation at book value (HLBV) methodology and related tax regulations preferred. Accounting/finance skills to apply accounting principles in the preparation of financial statements and reports. Experience in accounting systems (preferably Oracle) and consolidation systems (preferably HFM/Essbase). Research skills and experience with financial analysis methods and tools. Strong personal computer skills; proficiency in Outlook, Word, Excel, Access, PowerPoint and UI Planner; demonstrated ability to understand and utilize computer systems and applications as tools for analysis. Effective verbal and written communication skills; ability to develop and conduct presentations. Strong leadership skills, effective interpersonal skills and ability to work independently and as part of a team. Ability to maintain confidentiality of information. Effective analytical, problem-solving skills and decision-making skills. Strong project management skills including ability to prioritize and handle multiple projects concurrently. Employees must be able to perform the essential functions of the position, with or without an accommodation. We celebrate diversity, equity and inclusion, and we are proud to be an equal opportunity employer. All qualified applicants will receive consideration for employment without regard to race, color, religion or religious creed, age, national origin, ancestry, citizenship status (except as required by law), gender (including gender identity and expression), sex (including pregnancy), sexual orientation, genetic information, physical or mental disability, veteran or military status, familial or parental status, marital status or any other category protected by applicable local, state or U.S. federal law. Position descriptions are developed as guides for the employees of BHE Renewables, LLC. The management team of BHE Renewables, LLC reserves the right to modify job responsibilities and position requirements to meet the corporate business goals and needs.About Us: BHE Renewables owns interests in several independent power projects in the U.S. BHE Renewables owns solar, wind, geothermal, hydro and natural gas projects that largely sell their output to regulated utilities. The company’s portfolio includes projects and assets in Arizona, California, Hawaii, Illinois, Iowa, Kansas, Minnesota, Nebraska, New York and Texas. BHE Renewables is building a first-of-its-kind solar-powered microgrid that will be the start of an aerospace manufacturing hub in West Virginia.About The Team: At BHE Renewables, we celebrate diversity, equity and inclusion. BHE Renewables is proud to be an equal opportunity employer. All qualified applicants will receive consideration for employment without regard to race, color, religion or religious creed, age, national origin, ancestry, citizenship status (except as required by law), gender (including gender identity and expression), sex (including pregnancy), sexual orientation, genetic information, physical or mental disability, medical condition, veteran or military status, familial or parental status, marital status or any other category protected by applicable local, state or U.S. federal law. Job InfoJob Identification: 10001152 Job Category: FinancePosting Date: 04/22/2024, 10:35 PM Apply Before: 05/07/2024, 03:35 AMJob Schedule: Full timeLocations: 4299 NW Urbandale Drive, Urbandale, IA, 50322, USSalary Range: 115,900-136,300Business: BHE Renewables, LLCPI240002946
Finance Intern, Summer 2024
Stride, Inc., Des Moines
Job DescriptionSUMMARY: An Intern is responsible for assisting with various projects within the department he/she is assigned to at Stride. Essential functions may vary from administrative, clerical and support level work to more hands-on tactical work as determined by business needs.ESSENTIAL FUNCTIONS: Reasonable accommodations may be made to enable individuals with disabilities to perform the essential duties.Demonstrates an understanding of the business, needs and business goalsCreates and prepares various content, presentations and materials as neededExecutes tasks by utilizing various technologies and platforms specific to the businessProvides additional support to the team as neededPerforms financial analysis as neededCollects, reviews, and analyzes financial data to support decision makingMINIMUM REQUIRED QUALIFICATIONS: Currently pursuing a BS or MBA/MS OREquivalent combination of education and experienceOTHER REQUIRED QUALIFICATIONS: Excellent communication and collaboration skillsStrong analytical skillsObservational and listening skillsSelf-motivation and excellent problem-solving skillsDetail-oriented and organizational skillsAbility to listen effectively, respect others' perspectives and contributions, and offer and accept constructive feedbackMicrosoft Office (Outlook, Word, Excel, PowerPoint, Project, Visio, etc.); Web proficiency.Ability to clear required background checkDESIRED QUALIFICATIONS: Experience with Accounting/Bookkeeping a plus.Experience with Financial Modeling a plus.WORK ENVIRONMENT: The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.This position is virtual and open to residents of the 50 states, D.C.COMPENSATION & BENEFITS: Stride, Inc. considers a person's education, experience, and qualifications, as well as the position's work location, expected quality and quantity of work, required travel (if any), external market and internal value when determining a new employee's salary level. Salaries will differ based on these factors, the position's level and expected contribution, and the employee's benefits elections. Offers will typically be in the bottom half of the range.We anticipate this position will pay between $16.00 - $22.00 per hour. The upper end of this range is not likely to be offered, as an individual's compensation can vary based on several factors. These factors include, but are not limited to, geographic location, experience, training, education, and local market conditions. Eligible employees may receive a bonus. Stride offers a robust benefits package for eligible employees that can include health benefits, retirement contributions, and paid time off.Job TypeIntern (Fixed Term) (Trainee)The above job is not intended to be an all-inclusive list of duties and standards of the position. Incumbents will follow any other instructions, and perform any other related duties, as assigned by their supervisor. All employment is "at-will" as governed by the law of the state where the employee works. It is further understood that the "at-will" nature of employment is one aspect of employment that cannot be changed except in writing and signed by an authorized officer.Stride, Inc. is a Federal Contractor, an Equal Opportunity/Affirmative Action Employer and a Drug-Free Workplace. All qualified applicants will receive consideration for employment without regard to race, color, religion, sex, sexual orientation, gender identity, national origin, age, disability, protected Veteran status age, or genetics, or any other characteristic protected by law.Equal Opportunity Employer/Protected Veterans/Individuals with DisabilitiesThe contractor will not discharge or in any other manner discriminate against employees or applicants because they have inquired about, discussed, or disclosed their own pay or the pay of another employee or applicant. However, employees who have access to the compensation information of other employees or applicants as a part of their essential job functions cannot disclose the pay of other employees or applicants to individuals who do not otherwise have access to compensation information, unless the disclosure is (a) in response to a formal complaint or charge, (b) in furtherance of an investigation, proceeding, hearing, or action, including an investigation conducted by the employer, or (c) consistent with the contractor's legal duty to furnish information. 41 CFR 60-1.35(c)