Sole-Source Protest Win Nets Only Protest Costs
Client Alert | less than 1 min read | 12.08.05
In Europe Displays, Inc. (Dec. 5, 2005, http://www.gao.gov/decisions/bidpro/297099.pdf), GAO sustained a protest challenging a sole-source award under Simplified Acquisition Procedures because the agency’s justification was not objectively reasonable based on the information reasonably available to the agency, regardless of whether the agency had acted in good faith. However, because the contract had been fully performed by the time of the GAO decision, GAO awarded the protester only its protest costs, reasoning that the cost of responding to a FedBizOpps announcement of a proposed sole-source award, including preparation of a capability statement, is not a “proposal” cost for which GAO can recommend reimbursement.
Insights
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 The CAS Board also rescinded CAS 404 (Capitalization of tangible assets) and CAS 409 (Depreciation of tangible capital assets) but retained certain requirements of CAS 404 and 409, which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.”
Client Alert | 1 min read | 07.08.26
Crowell & Moring and Crowell GovCon Strategies at Farnborough International Airshow 2026
Client Alert | 7 min read | 07.08.26
Illinois Imposes Transparency and Safety Obligations on Frontier AI Systems
Client Alert | 10 min read | 07.08.26
Proactive Compliance in Health Care: “Getting Ahead” of Enforcement in 2026 and Beyond
