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Clean Energy Award Polluted

Client Alert | 1 min read | 02.26.13

In Nexant, Inc (Jan. 30, 2013), GAO sustained the protest of Nexant, Inc., represented by Crowell & Moring, to the award of a clean energy consulting contract by USAID, finding that USAID engaged in misleading discussions, based its evaluation on a flawed methodology that led to numerous unreasonable evaluation conclusions, and did not reasonably explain its basis for choosing the awardee's higher cost proposal. While GAO ultimately declined to rule on the issue of what weight it should afford to a source selection decision document (SSDD) drafted after both contract award and the filing of a protest, it did note that there is "a reasonable concern" whether such an after-the-fact SSDD can accurately represent the fair and considered judgment of the agency.


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  The CAS Board also rescinded CAS 404 (Capitalization of tangible assets) and CAS 409 (Depreciation of tangible capital assets) but retained certain requirements of CAS 404 and 409, which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