Approved: E-Signatures for CDA Claim Certifications Receive the ASBCA’s Stamp of Approval
Client Alert | 1 min read | 10.30.19
In URS Federal Services, Inc., ASBCA 61443 (October 3, 2019), the Armed Services Board of Contract Appeals addressed whether a contractor’s digital signature complied with the CDA’s claim certification requirements. The signature in question was electronically affixed to the claim document—along with a digital certificate—using software that required the signer to input a unique password and user identification before signing. The government argued that one “cannot trust the [digital] certificate to prove the identity of the person who applied it,” because there was no “suitable ID” to prove the signer’s identity. While noting that it had previously found typed but unsigned names to be insufficient, the Board rejected the government’s argument, because the digital signature was “discrete” and “verifiable” in accordance with the CDA’s requirements. The Board reasoned that “[n]o ink signature, on its face, includes any way for the reader to know who executed it unless that reader already possesses an intimate familiarity with the certifier’s handwriting” and declined to “impose draconian demands on digital signatures, not required to be met for their ink counterparts.”
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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 The CAS Board also rescinded CAS 404 (Capitalization of tangible assets) and CAS 409 (Depreciation of tangible capital assets) but retained certain requirements of CAS 404 and 409, which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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