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GAO Protest Jurisdiction Covers Concession Contracts

Client Alert | 1 min read | 03.22.04

In Shields & Dean Concessions, Inc. (Feb. 23, 2004), GAO took jurisdiction over the protest of a concessions contract awarded by the National Parks Service ("NPS"), stating that, because the concession contract at issue involved the delivery of goods and services to the government, as well as certain groundskeeping and construction services, the contract was a "procurement" within the meaning of CICA, and, therefore, was within GAO's bid protest jurisdiction. Notwithstanding its reliance on CICA to assume jurisdiction, GAO noted that, pursuant to statute, for concession contracts NPS is not bound by the provisions of CICA and the FAR that govern the conduct of procurements, and GAO therefore reviewed the award decision to determine whether it was consistent with the specific statute and regulation governing NPS concession contract and the terms of the solicitation and otherwise reasonable, and sustained the protest.

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  The CAS Board also rescinded CAS 404 (Capitalization of tangible assets) and CAS 409 (Depreciation of tangible capital assets) but retained certain requirements of CAS 404 and 409, which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