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CFC Faults Agency for Circumventing Protests

Client Alert | less than 1 min read | 07.20.11

In Cal. Ind. Facilities Resources, Inc. v. U.S., the Court of Federal Claims granted a protester’s request for declaratory relief regarding the illegality of the Army’s acquisition method used in a sole-source award of a contract for personnel shelter, even though the contract had been fully performed. Noting that “the action complained of is capable of repetition, yet might again evade review,” the CFC held that the agency’s practice of circumventing competitive procedures without proper justification, combined with what the court deemed an intentional effort to delay the publication of the sole-source notification until after the completion of performance, was unlawful.

 

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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  The CAS Board also rescinded CAS 404 (Capitalization of tangible assets) and CAS 409 (Depreciation of tangible capital assets) but retained certain requirements of CAS 404 and 409, which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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