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CFC Dismisses Adverse Past Performance Challenge

Client Alert | less than 1 min read | 06.29.10

In Kemron Envtl. Servs., Inc. v. U.S. (May 27, 2010), the Court of Federal Claims dismissed the contractor's complaint that the government issued an unfair, inaccurate, and unreasonable evaluation of its performance, finding that the contractor had failed to meet a jurisdictional prerequisite required by the Contract Disputes Act: that it file a "claim" with the contracting officer. Though the contractor engaged in a series of written and electronic communications with various individuals at the agency expressing its disagreement with its past performance evaluation, the Court concluded that none of the communications constituted (1) "a written demand seeking . . . other contract relief[] . . . as a matter of right" (2) "submitted to the contracting officer for a decision."

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Client Alert | 1 min read | 07.08.26

CAS Board Publishes Final Rule Rescinding CAS 404, 408, 409, and 4117

As part of its ongoing effort to conform the Cost Accounting Standards (“CAS”) to generally accepted accounting principles (“GAAP”), the CAS Board published a final rule rescinding CAS 408 (Accounting for costs of compensated personal absence) and CAS 411 (Accounting for acquisition costs of material).  The CAS Board also rescinded CAS 404 (Capitalization of tangible assets) and CAS 409 (Depreciation of tangible capital assets) but retained certain requirements of CAS 404 and 409, which will be located in new paragraphs of CAS 405 (Accounting for unallowable costs).  Specifically, the CAS Board retained the requirements currently located at CAS 404-50(d)(1), CAS 409-50(e)(5), CAS 409-50(j)(1), and CAS 409-50(j)(4), which the CAS Board explained are necessary to protect the Government’s interests.  Otherwise, the CAS Board determined that the requirements of CAS 404, 408, 409, and 411 overlapped with GAAP such that GAAP “may be applied reasonably as a substitute for CAS to support contract cost and pricing.”...

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